IFA e-learning material is available can be purchased to improve your knowledge in this area. The cost is £15+ VAT. Please email

You can also keep your ethics knowledge up to date with our links to IBE briefings and videos, CCAB and IFAC codes, case studies and guides.

IBE briefings

Business ethics and sport governance

Business ethics and big data

Business ethics across the generations

Business ethics and human rights: 2015 update (this briefing builds on the 2012 IBE Briefing)

Employee wellbeing: alcohol and office parties

Fairness in the workplace: pay

Fairness in the workplace: staffing and contracts (webinar discussion of the briefing)

Misleading customers 

Simon Webley, Research Director, IBE shares his pearls of wisdom in this series of videos celebrating the IBE's 30th anniversary.

What is business ethics? Why is it important?

What is the golden rule?

How do I know if I’m doing the right thing?


Developing and implementing a code of ethical conduct is aimed at professional accountants intending to develop or enhance codes of conduct within their organisations.

However, CCAB believes that the advice and guidance could be applicable to a wider audience, in the private, public and not-for-profit sectors.

Ethical dilemmas case studies

CCAB has published case studies focused on ethical issues encountered by:

IFAC ethics education toolkit videos

The IFAC Ethics Education Toolkit videos (and the accompanying study guides) help educate and train business and professional people at all levels.

The ethics education toolkit can assist in the development of skills to identify, manage and decide what course of action should be taken which is consistent with the develop IFA Code of Ethics which is based on Code of Ethics for Professional Accountants issued in 2012.

The five scenarios illustrated in the video programme illustrate the use of an ethical decision-making model that assists in developing learners’ ethical judgement.

The video programme also aims to promote discussion of ethics-related issues in the workplace. It can be used as training support material for professional accountancy organisations, as a supplement to existing training and development programmes within organisations, or as part of a broad management ethics programme.

By developing the skills to identify these dilemmas, accountants will be better able to deal with situations which put their professional standards at risk. 

Defining and Developing an Effective Code of Conduct for Organizations 

This IFAC Guidance is designed to assist professional accountants and their organisations to develop and implement a code of conduct in a values-based culture.