Take a closer look at true-to-life ethical dilemmas faced by chartered accountants, in practice or business. This new peer-enriched learning course brings ethical problems to life and to encourage debate and understanding.Based on research carried out by David Molyneaux, and sponsored by ICAS, this course takes a case study approach, with realistic scenarios exploring the issues from professional practice, family business, audit and tax, and general professional relationships.

CPD: 4 hours

Full Programme

Professional firm/general practice

  • Billing for Ernest's cover up
  • The weekend expenses claim
  • A student's insights
  • Temptation at the tender
  • Partnership problems
  • The disaster waiting to happen

Family business

  • When cash is king
  • The directors' unofficial loan account
  • Unhealthy foods


  • Interim results
  • Foreign corrupt practices
  • Poor charity!
  • Obligations to disclose

Tax practice

  • Can "withholding tax" be recovered?
  • Should the social security be repaid?
  • The unwelcome phone call

Professional relationships

  • An alleged intimate relationship
  • A fellow partner's alcohol problem
  • Reasonable encouragement or devious deception?
  • A personal reference
  • How much should money matter?

Course leader

David Molyneaux completed a PhD on ethical issues and their management and subsequently worked with the Chartered Institute of Bankers in Scotland and with the Judicial Studies Committee to raise awareness of the challenges of professional ethics.

Booking information

Course price

£75 + VAT (Non-members)

The Chartered Governance Institute UK & Ireland Members and Students get a discount of 10% with the code ICSA101 

Book your place

Search CGI