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David Molyneaux
How confident are you that you always understand the appropriate, professional course of action in difficult and ambiguous situations?
Ethics, integrity and sound professional conduct are essential qualities for chartered accountants. Professional bodies have codes to guide their members – but what impact does this have on the day-to-day decisions that you are faced with?
This new peer-enriched learning course, Ethical Issues for Accountants, tackles the subject head on. The course features 28 true-to-life case studies of ethical dilemmas which encourage learners to delve into the complexities and stimulate debate. Taking viewpoints of accountants at various stages in their career, it explores issues from professional practice, family business, audit, tax and professional relationships.
Based on research carried out by David Molyneaux, and sponsored by ICAS, this course takes a case study approach, with realistic scenarios exploring the issues from professional practice, family business, audit and tax, and general professional relationships.
Ethical Issues for Accountants is part of Nelson Croom’s peer-enriched learning suite of learning. Peer-enriched learning courses stimulate intelligent dialogue and debate and provide a valuable and evolving resource of professional knowledge and experience. These courses are topical, practical and highly relevant to today’s changing market. Each module is split into two activities: Understanding the issues and Putting it into practice. The first encourages learners to think about a topic, drawing on their own professional experience and knowledge. The second helps learners to put ideas and/or theories into practice as part of their day-to-day work.
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Topics
Professional firm/general practice
Billing for Ernest’s cover up
The weekend expenses claim
A student’s insights
Temptation at the tender
Partnership problems
The disaster waiting to happen
Family business
When cash is king
The directors’ unofficial loan account
Unhealthy foods
Audit
Interim results
Foreign corrupt practices
Poor charity!
Obligations to disclose
Tax practice
Can ‘withholding tax’ be recovered?
Should the social security be repaid?
The unwelcome phone call
Professional relationships
An alleged intimate relationship
A fellow partner’s alcohol problem
Reasonable encouragement or devious deception?
A personal reference
How much should money matter?
Target audience
This course includes case studies that are relevant to accountants at all stages of their careers – whether newly qualified or more senior experienced professionals.
See also:
Making Budgeting Work in the Real World
Managing Through a Recession
Selling a Business
Due Diligence in Mergers and Acquisitions
Key Performance Indicators
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