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Resource list

This list may help you and your students access useful resources for teaching of ethics in A-level Accounting.

These resources 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 is a good 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.

The restructured and revised code section provides videos that can help students understand the context of ethics in accountants. The first one by Stavros Thomadakis is particularly useful. This section also includes links to other useful information. Overview of the New Code of Ethics is a useful presentation, pages 7 and 8 give an overview of the conceptual framework of ethics and the categories of threats. These are the areas that should be the focus of the teaching.

Please note that the inclusion of independence as a fundamental principle of ethics is relatively recent. It is not included in the specification, and many of the links will not include this aspect.

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 six 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.

Association of Chartered Certified Accountants (ACCA)

The ACCA’s page ‘what is ethics?’ provides an interview with a CEO who explains how ethics plays a key role in his business and why it matters.

These case studies outline five clear steps to approach ethics situations. These steps are incredibly useful to help students structure their answer to any ethics questions.

Their article ‘A question of ethics’ is clearly written and could be used in teaching materials.

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