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Transparency
Do I feel comfortable with others knowing about my decision, is my decision defensible? 
(b)
Effect
Have I considered all parties who may be affected by the decision and have all factors been taken 
into account such as mitigating circumstances? 
(c)
Fairness
Would a reasonable third party view the decision as fair? 
QUESTION 
Dealing with ethical dilemmas
 
Which of the following would 
not
be a suitable question to ask yourself when resolving an ethical 
dilemma? 
A 
Would my colleagues think my solution is reasonable? 
B 
Have I thought about all the possible consequences of my solution? 
C 
Could I defend my solution under public scrutiny? 
D 
Does my solution benefit my career? 
ANSWER 
D 
The best solution to an ethical dilemma should be taken whether or not it improves your career. 
 
9.1 Raising and dealing with ethical dilemmas 
A number of options are available for accountants wishing to raise ethical issues, for example: 

Directly
with their accountancy body 

Within their organisation via a 
help or whistleblower line

To 
external organisations
such as customers, suppliers or agents 

Anonymously 
EXAM FOCUS POINT 
Questions in this area might require you to identify a principle from a scenario. 
BPP Tutor Toolkit Copy

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CHAPTER 19
//
ETHICAL CONSIDERATIONS 
 
505 
However they choose to proceed, ACCA members and students should ensure it is 
consistent 
with 
ACCA's Ethical Code (ACCA, 2016). 
The following diagram suggests an approach for