Resource list
This list may help you and your students access useful resources for teaching of ethics in A-level Accounting.
These links should give you the technical information needed to start the teaching, followed by a scenario where the principles can be applied.
The International Ethics Standards Board for Accountants® (IESBA®)
Ethicsboard.org may be used as the first introduction to ethics. IESBA® is responsible for setting robust, internationally appropriate ethics standards, including auditor independence requirements, for professional accountants worldwide. Therefore, the standards shown here are the bedrock of all ethics principles.
There is a very useful video, ‘A New Landscape for Ethics Standards’, which is interesting and informative.
Students could also watch a video by Stavros Thomadakis as an introduction to the updated code, as of 2022.
Institute of Chartered Accountants in England and Wales (ICAEW)
ICAEW’s code of ethics A provides definitions of each of the fundamental principles and looks at the threats. These definitions are quite brief so provide a good starting point.
Their ethical dilemma case studies provides several case studies that cover a variety of situations. Each scenario gives the principles covered and possible causes of action. These are a great place to start exploring how ethics can be applied in a practical situation. The case studies can be downloaded.
Association of Chartered Certified Accountants (ACCA)
The ACCA’s page ‘what is ethics?’ provides a short overview of what ethics is and why ethics is important in an accounting context.
‘A question of ethics’ is a detailed article that could be a useful teaching tool. It is clearly written and could be used in teaching materials.
Ethics in accounting playlist
This YouTube playlist provides videos covering ethics in accounting. Please have a look at any of the these, but in particular: AAT Sample Level 3 Professional Ethics Session 1, ACCA F1 – Professional Ethics, AAT Access 3 Professional Conduct and Ethics and Ethics Masterclass by Kaplan.