PRACTISING ETHICS EMPLOYER GUIDE

PRACTISING ETHICS
EMPLOYER GUIDE
Practising Ethics is made up of five webinars
which your students can work through either on
their own, or preferably in groups. Each webinar
is closely linked to the six modules in the Ethics
Learning Programme and will prepare ACA
students for the devolved ethics assessment.
EMPLOYER GUIDE
The webinars give ACA students practice in applying those
technical principles built into the ICAEW Code of Ethics and
described in that learning programme.
The scenarios within Practising Ethics are intended to make
students think, and so no ‘answers’ are provided within the
webinars. Working in groups generally works better because
the students will be more inclined to be honest and play
devil’s advocate, rather than hiding behind what they are
supposed to say.
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 online training file at icaew.com/employers.
Within your training file visit the ‘Ethics and professional scepticism’
tab to find the:
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Ethics learning programme;
Practising ethics webinars; and
Devolved ethics assessment results and attempts.
Please note – you can find information on the Ethics Learning
Programme and the devolved assessment in the employer
handbook at icaew.com/employers.
WHEN TO USE PRACTISING ETHICS WEBINARS
Ideally students should move onto each webinar as and when
they complete each module of the Ethics Learning Programme.
Each webinar includes a worked example of some of the
principles, so the webinars help rehearse what has been
learned, before students apply their knowledge and
judgement in the devolved ethics assessment.
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CONTENTS
About ethical requirements of the ACA
01
Example 1: Caving
04
Example 2: Desperate vendor
05
Example 3: Dodgy MD
06
Example 4: Lotto
07
Example 5: Bad boys
08
Scenarios 1–18
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1 – Uncle Tommy
2 – The bartender
3 – Bystander
4 – Boozy Production Director
5 – Facebook
6 – MPs’ expenses
7 – Redundancy
8 – The reference
9 – Can I do it?
10 – Personal interest?
11 – Deferred payment
12 – The Non-Executive Director
13 – New tax-dodging client
14 – Board of Governors
15 – Goods Received Not Invoiced
16 – Policy change
17 – Politics
18 – Unscrupulous supplier
09-27
EXAMPLES
Please note – these five examples have already
been used within the students’ 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 on
pages 9-27 in this guide. This information is
labelled ‘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 during
six-monthly reviews.
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 make the right decisions and justify them.
2
Example 1: Caving
Discussion points and model responses
3
Example 2: Desperate vendor
Discussion points and model responses
4
Example 3: Dodgy MD Continued on the next page
5
Example 3: Dodgy MD Continued from previous page
Discussion points and model responses
6
Example 4: Lotto
Discussion points and model responses
7
Example 5: Bad Boys
Discussion points and model responses
8
Scenario 1: Uncle Tommy
Discussion points and model responses
9
Scenario 2: The bartender
Discussion points and model responses
10
Scenario 3: Bystander
Discussion points and model responses
11
Scenario 4: Boozy Production Director
Discussion points and model responses
12
Scenario 5: Facebook
Discussion points and model responses
13
Scenario 6: MPs’ expenses Continued on the next page
14
Scenario 6: MPs’ expenses Continued from previous
Discussion points and model responses
15
Scenario 6: MPs’ expenses Continued from previous
Discussion points and model responses
16
Scenario 7: Redundancy
Discussion points and model responses
17
Scenario 8: The reference
Discussion points and model responses
18
Scenario 9: Can I do it? Continued on the next page
19
Scenario 9: Can I do it? Continued from previous
Discussion points and model responses
20
Scenario 10: Personal interest? Continued on the next page
21
Scenario 10: Personal interest? Continued from previous
Discussion points and model responses
22
Scenario 11: Deferred Payment
Discussion points and model responses
23
Scenario 12: The Non-Executive Director
Discussion points and model responses
24
Scenario 13: New tax-dodging client
Discussion points and model responses
25
Scenario 14: Board of Governors Continued on the next page
26
Scenario 14: Board of Governors Continued from previous
Discussion points and model responses
27
Scenario 15: Goods Received Not Invoiced Continued on the next page
28
Scenario 15: Goods Received Not Invoiced Continued from previous
Discussion points and model responses
29
Scenario 16: Policy Change Continued on the next page
30
Scenario 16: Policy Change Continued from previous
Discussion points and model responses
31
Scenario 17: Politics Continued on the next page
32
Scenario 17: Politics Continued from previous
Discussion points and model responses
33
Scenario 18: Unscrupulous supplier Continued on the next page
34
Scenario 18: Unscrupulous supplier Continued from previous
Discussion points and model responses
35