Sector / Industry
Accounting
The Hong Kong Business Ethics Development Centre publishes a wide variety of resources for use by the accounting profession as reference and training tools for enhancing ethical management and professional integrity.
Case Studies
Professional Integrity of Accounting ProfessionalsJimmy and Billy studied Finance & Accounting in university together and became very good friends. After graduation, Billy started his own trading business. 
Loyalty to Employer vs Responsibilities to Other StakeholdersPatrick was employed as a financial controller of an expanding manufacturing enterprise which was planning to go public. 
Common trade practice is not a defenceAndrew was the chief accountant of Hightech International which was a large trading company. Due to keen competition,the business of Hightech deteriorated substantially. 
Whistle-BlowingABC Company Limited was a publicly listed company. Howard, aged 35, joined the company as an internal auditor.Click here for more case studies.
Practical Guide
"Hong Kong’s Competitive Edge - Partnership in Business Ethics" Toolkit on Directors' Ethics
PDF versionClick here for more practical guides.
Training Videos
"Separate Business from the Personal" - Micro Film Series on Business Ethics
Jane discovers that her colleague has been fabricating quotations and awarding puchase order to a firm which he secretly set up …
Social Freshmen: Professional Integrity (Accounting) ( Cantonese only)
William, a trainee of an audit firm, is asked by his boss to make adjustments to the financial statements for a major client in order to help the client fulfil the listing requirements…
Story 1 Ethics Legacy - Training Package on Business Ethics for Listed Companies
A newly appointed financial controller of a listed company discovers lapses in the company's standard operating procedures. How well do the company directors exercise governance?
Story 2 The Gong Dream - Training Package on Business Ethics for Listed Companies
Eager to prove her abilities, Eva, a CEO of an art gallery, aims to get the gallery listed within four years of being established. Her subordinate Michael strives to achieve it at all cost.
Story 3 Backdoor Traps - Training Package on Business Ethics for Listed Companies
Michael, an executive director of a Hong Kong listed company, asks for a favour from a senior securities analyst with an aim to assist a Shanghai company to get listed though reverse takover. Later, the company secretary receives an anonymous complaint letter......
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Feature Articles
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**The contact information of the ICAC listed in the publications may not be up-to-date. Please refer to the ICAC website for the latest contact information of the ICAC Regional Offices
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