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PRACTISING ETHICS EMPLOYER GUIDE
Right Wrong .
icaew.com/employers
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PRACTISING ETHICS EMPLOYER GUIDE
Contents
Introduction – the ethical requirements of the ACA 3
Example 1: Caving 4
Example 2: Desperate vendor 5
Example 3: Dodgy MD 6
Example 4: Lotto 8
Example 5: Bad boys 9
Scenarios 1–18 10-28
1 Uncle Tommy2 The bartender3 Bystander4 Boozy Production Director5 Facebook6 MPs’ expenses7 Redundancy8 The reference9 Can I do it?10 Personal interest?11 Deferred payment12 The Non-Executive Director13 New tax-dodging client14 Board of Governors15 Goods Received Not Invoiced16 Policy change17 Politics18 Unscrupulous supplier
EXAMPLES
Please note – these five examples are available within the students’ Practising Ethics webinars to clarify key points. Therefore these will not need to be discussed at the six-monthly reviews.
SCENARIOS – WHAT TO DO
ACA students have not seen the responses onpages 10-28 within this guide. The information labelled as ‘discussion points and model responses’ and can be used at your discretion once the student has attempted their own analysis of each situation. For example as a discussion duringsix-monthly reviews.
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PRACTISING ETHICS EMPLOYER GUIDE
Practising Ethics is made up of five webinarswhich your students can work through either ontheir own, or preferably in groups. Each webinaris closely linked to the six modules in the EthicsLearning Programme and will prepare students for the ethics assessment.
The webinars give students practice in applying thosetechnical principles built into the ICAEW Code of Ethics anddescribed in that learning programme.
The scenarios within Practising Ethics are intended to makestudents think, so no ‘answers’ are provided within thewebinars. Working in groups generally works better becausethe students will be more inclined to be honest and playdevil’s advocate, rather than hiding behind what they aresupposed to say.
WHEN TO USE PRACTISING ETHICS WEBINARS
Ideally students should move onto each webinar as and whenthey complete each module of the Ethics Learning Programme.Each webinar includes a worked example of some of theprinciples, so the webinars help rehearse what has beenlearned, before students apply their knowledge andjudgement in the ethics assessment.
SIX-MONTHLY REVIEWS
You will be asked to confirm that you have discussed some of these scenarios during six-monthly reviews with your ACA students. We have included discussion points and model responses for each scenario. See the heading ‘Scenarios – What to do’ on page 2 for further guidance.
ONLINE TRAINING FILE
You can access your students’ online training file at icaew.com/trainingfile
Within the training file visit the ‘Ethics and professional scepticism’ tab to find the:
• Ethics Learning Programme;
• Practising Ethics webinars; and
• Ethics assessment results and attempts.
You can find information on the Ethics Learning Programme and ethics assessment at icaew.com/employers
Ethics is about more than just knowing the rules around confidentiality, integrity and objectivity. It’s about identifying ethical dilemmas, understanding the implications and behaving appropriately. Ethics is integrated throughout the ACA qualification so students can make the right decisions and justify them.
Introduction
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PRACTISING ETHICS EMPLOYER GUIDE
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PRACTISING ETHICS EMPLOYER GUIDE
Example 1: Caving
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Example 1: Caving
Discussion points and model responses DISCUSSION POINTS AND MODEL RESPONSES
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Example 1: Caving
Discussion points and model responses
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PRACTISING ETHICS EMPLOYER GUIDE
Example 2: Desperate vendor
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Example 2: Desperate vendor
Discussion points and model responses
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Example 2: Desperate vendor
Discussion points and model responses
DISCUSSION POINTS AND MODEL RESPONSES
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PRACTISING ETHICS EMPLOYER GUIDE
Example 3: Dodgy MD
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Example 3: Dodgy MD Continued on the next page
CONTINUED ON THE NEXT PAGE
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PRACTISING ETHICS EMPLOYER GUIDE
Example 3: Dodgy MD
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Example 3: Dodgy MD Continued from previous page
Discussion points and model responses
CONTINUED FROM PREVIOUS PAGE
DISCUSSION POINTS AND MODEL RESPONSES
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Example 3: Dodgy MD Continued from previous page
Discussion points and model responses
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PRACTISING ETHICS EMPLOYER GUIDE
7
Example 4: Lotto
Discussion points and model responses DISCUSSION POINTS AND MODEL RESPONSES
Example 4: Lotto
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Example 4: Lotto
Discussion points and model responses
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PRACTISING ETHICS EMPLOYER GUIDE
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Example 5: Bad Boys
Discussion points and model responses DISCUSSION POINTS AND MODEL RESPONSES
Example 5: Bad boys
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Example 5: Bad Boys
Discussion points and model responses
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PRACTISING ETHICS EMPLOYER GUIDE
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Scenario 1: Uncle Tommy
Discussion points and model responses DISCUSSION POINTS AND MODEL RESPONSES
Scenario 1: Uncle Tommy
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Scenario 1: Uncle Tommy
Discussion points and model responses
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PRACTISING ETHICS EMPLOYER GUIDE
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Scenario 2: The bartender
Discussion points and model responses
DISCUSSION POINTS AND MODEL RESPONSES
Scenario 2: The bartender
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Scenario 2: The bartender
Discussion points and model responses
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PRACTISING ETHICS EMPLOYER GUIDE
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Scenario 3: Bystander
Discussion points and model responses DISCUSSION POINTS AND MODEL RESPONSES
Scenario 3: Bystander
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Scenario 3: Bystander
Discussion points and model responses
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PRACTISING ETHICS EMPLOYER GUIDE
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Scenario 4: Boozy Production Director
Discussion points and model responses
DISCUSSION POINTS AND MODEL RESPONSES
Scenario 4: Boozy Production Director
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Scenario 4: Boozy Production Director
Discussion points and model responses
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PRACTISING ETHICS EMPLOYER GUIDE
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Scenario 5: Facebook
Discussion points and model responses DISCUSSION POINTS AND MODEL RESPONSES
Scenario 5: Facebook
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Scenario 5: Facebook
Discussion points and model responses
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PRACTISING ETHICS EMPLOYER GUIDE
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Scenario 6: MPs’ expenses Continued on the next page
Scenario 6: MPs’ expenses
CONTINUED ON THE NEXT PAGE
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Scenario 6: MPs’ expenses Continued on the next page
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PRACTISING ETHICS EMPLOYER GUIDE
Scenario 6: MPs’ expenses
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Scenario 6: MPs’ expenses Continued from previous
Discussion points and model responses
DISCUSSION POINTS AND MODEL RESPONSESDISCUSSION POINTS AND MODEL RESPONSES
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Scenario 6: MPs’ expenses Continued from previous
Discussion points and model responses
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PRACTISING ETHICS EMPLOYER GUIDE
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Scenario 7: Redundancy
Discussion points and model responses DISCUSSION POINTS AND MODEL RESPONSES
Scenario 7: Redundancy
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Scenario 7: Redundancy
Discussion points and model responses
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PRACTISING ETHICS EMPLOYER GUIDE
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Scenario 8: The reference
Discussion points and model responses DISCUSSION POINTS AND MODEL RESPONSES
Scenario 8: The reference
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Scenario 8: The reference
Discussion points and model responses
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PRACTISING ETHICS EMPLOYER GUIDE
Scenario 9: Can I do it?
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Scenario 9: Can I do it? Continued from previous
Discussion points and model responses
DISCUSSION POINTS AND MODEL RESPONSES
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Scenario 9: Can I do it? Continued on the next page
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PRACTISING ETHICS EMPLOYER GUIDE
Scenario 10: Personal interest?
DISCUSSION POINTS AND MODEL RESPONSES
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Scenario 10: Personal interest? Continued on the next page
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Scenario 10: Personal interest? Continued from previous
Discussion points and model responses
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PRACTISING ETHICS EMPLOYER GUIDE
Scenario 11: Deferred payment
DISCUSSION POINTS AND MODEL RESPONSES
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Scenario 11: Deferred Payment
Discussion points and model responses
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Scenario 11: Deferred Payment
Discussion points and model responses
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PRACTISING ETHICS EMPLOYER GUIDE
Scenario 12: The Non-Executive Director
DISCUSSION POINTS AND MODEL RESPONSES
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Scenario 12: The Non-Executive Director
Discussion points and model responses
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Scenario 12: The Non-Executive Director
Discussion points and model responses
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PRACTISING ETHICS EMPLOYER GUIDE
Scenario 13: New tax-dodging client
DISCUSSION POINTS AND MODEL RESPONSES
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Scenario 13: New tax-dodging client
Discussion points and model responses
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Scenario 13: New tax-dodging client
Discussion points and model responses
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PRACTISING ETHICS EMPLOYER GUIDE
Scenario 14: Board of Governors
DISCUSSION POINTS AND MODEL RESPONSES
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Scenario 14: Board of Governors Continued on the next page
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Scenario 14: Board of Governors Continued from previous
Discussion points and model responses
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PRACTISING ETHICS EMPLOYER GUIDE
Scenario 15: Goods Received Not Invoiced
DISCUSSION POINTS AND MODEL RESPONSES
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Scenario 15: Goods Received Not Invoiced Continued on the next page
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Scenario 15: Goods Received Not Invoiced Continued from previous
Discussion points and model responses
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PRACTISING ETHICS EMPLOYER GUIDE
Scenario 16: Policy change
DISCUSSION POINTS AND MODEL RESPONSES
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Scenario 16: Policy Change Continued on the next page
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Scenario 16: Policy Change Continued from previous
Discussion points and model responses
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PRACTISING ETHICS EMPLOYER GUIDE
Scenario 17: Politics
DISCUSSION POINTS AND MODEL RESPONSES
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Scenario 17: Politics Continued on the next page
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Scenario 17: Politics Continued from previous
Discussion points and model responses
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PRACTISING ETHICS EMPLOYER GUIDE
Scenario 18: Unscrupulous supplier
DISCUSSION POINTS AND MODEL RESPONSES
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Scenario 18: Unscrupulous supplier Continued on the next page
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Scenario 18: Unscrupulous supplier Continued from previous
Discussion points and model responses
© ICAEW 2018 LPDPLN16297 11/18
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