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.


Practical Guide


"Hong Kong’s Competitive Edge - Partnership in Business Ethics" Toolkit on Directors' Ethics

PDF version

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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


Ethics Resources for Accounting ProfessionalsExternal Auditors

PDF version Web version

Ethics Resources for Accounting ProfessionalsInternal Auditors

PDF version Web version

Ethics Resources for Accounting ProfessionalsFinancial Accountants

PDF version Web version

Ethics Resources for Accounting ProfessionalsManagement Accountants

PDF version Web version

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* ICAC owns the copyrights of all education resources. They may be used for education and non-commercial purposes only and acknowledgement is required. Names of all characters, organisations locations and incidents portrayed in the business ethics resources are entirely fictitious. No relation to any real persons or entities is intended or should be inferred.


**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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