- by Institute of Chartered Accountants of Scotland (ICAS).
How often do we ask ourselves "what should I do?". This report collates 28 true life ethical dilemmas faced by accountants either in practice or business. The objective of the report is to bring ethical problems to life and to encourage debate and understanding of such issues rather than providing definitive answers.
The scenarios are a reminder as to how real dilemmas can either emerge over time or present themselves without warning. The examples reported give the opportunity to prepare by providing recognisable demands that can be discussed informally with colleagues to assess what each might do in these circumstances.