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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 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.