Illustrative Situations Faced by Professional Accountants

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All professional accountants should comply with the ISCA Code of Professional Conduct and Ethics (ISCA Code).

The following case studies provide you illustrative situations or dilemmas faced by professional accountants with practical application, guidance and references to the ISCA Code.

Professional Accountants in Public Practice
Case Study  Title
Case Study 1 Threats and Safeguards - Self Review Threat
Case Study 2 Client Acceptance and Professional Clearance
Case Study 3 What Impact Does a Company's Non-Payment of Taxes have on the Audit?
Case Study 4 Is the Client Telling the Full Story - Going Concern Considerations
Case Study 5 Qualification of Audit Opinion
Case Study 6 Potential Conflict Between Contingent Fee and Professional Judgement
Case Study 7 Can Bids for Assets Sold by Companies Undergoing Liquidation be Disclosed to Other Prospective Buyers Before Bidding Closes?
Case Study 8 Can Time Costs for Audit Engagements be Transferred Across Different Clients?
Professional Accountants in Business
Case Study  Title
Case Study 9 How to Deal with Incentives and Inducements Offered by Suppliers?
Case Study 10 Disclosing All Relevant Information to the Auditor
Case Study 11 Potential Earnings Management
Case Study 12 Implications of Cost Savings on Compliance
Case Study 13 Overpayment by Customers
Case Study 14 Matters to be Considered before Accepting a Non-Executive Director Appointment
Case Study 15 After-Effects of Rushed Acquisition
Case Study 16 Possible Undisclosed Conflict of Interests
Case Study 17 Possible Acquisition Not Subject to Sufficient Due Diligence
Case Study 18 Potential Inappropriate Treatment of Project Costs
Case Study 19 Potential Weakness in Business Payments System
Case Study 20 Potential Transfer of Raw Material Supplies to an Overseas Supplier in a Politically Unstable Environment 
Case Study 21 Unknown Receipt of Personal Benefits
Case Study 22 Possible Fraudulent Accounting
Case Study 23 Can the Non-Payment of Taxes be Ignored?




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