Ethics Guides

In order to help you prepare for the day you encounter a difficult ethical dilemma Chartered Accountants Ireland presents the Ethics Quick Reference Guide titled Five Fundamental Principles, Five Practical Steps. The concept of the Quick Reference Guide is simple. It contains a summary of the Five Fundamental Principles contained in the current Chartered Accountants Ireland Code of Ethics and includes a unique five step ethical thought process to guide you in your decision making.

The Five Practical Steps outlined in the guide are designed to get you thinking about how you might behave in response to an ethical dilemma. Well-constructed codes are always useful and should be referenced at some stage in your ethical thought process. However, rather than basing the five steps on any particular code of ethics, they are based upon practical considerations of how one can respond to an ethical dilemma.

Dealing with a front-line ethical dilemma is not always simple. The first challenge can often be for you to recognise that you are experiencing an ethical dilemma. We won’t right all the wrongs with one simple guide but if we succeed in getting our professionals and business leaders thinking, we have a chance of righting some or at least avoiding others. Please take a peek at the video before downloading the guide. We hope you enjoy the guide and find it useful.