Following the publication of the findings of the CCAB Ethics Survey, we have developed three case studies which illustrate how the codes of ethics of the CCAB bodies can be applied by professional accountants working in business, not-for-profit and the public sector.
CCAB’s informal survey was designed to take the ethical temperature of the accountancy profession in the UK and Ireland over the last 3 years and as we emerge from the COVID-19 pandemic; the results are presented here.
The CCAB, which brings together five professional accountancy organisations in the UK and Ireland, carried out a snapshot survey of accountants working across all sectors in July and August to take the ethical temperature of the profession.
The current pandemic crisis has put strain on the cashflows of many businesses. This note considers the obligations that an accountant may have if they become aware that a business that they work for, or one for which they act, is deliberately failing to pay their taxes when due.
As accountants, ethics must always be at the forefront of every decision that we make. The UK and Irish professional bodies that make up the CCAB have Codes of Ethics against which we hold our members accountable, which are all substantively based on the IESBA International Code of Ethics for Professional Accountants.