In times of economic difficulty, accountants may be put in a difficult position by their employers or their clients. Pressure to massage the figures can be challenging. But, for Chartered Accountants in Australia, help is at hand. 
 
APES 110 Code of Ethics for Professional Accountants has a principles-based approach to ethical conduct, including threats to these principles and safeguards which can be applied to reduce the threats to an insignificant level. While these are clear and defined ethical obligations for members, that doesn’t mean they are always easy to follow. Guidance Note GN1 for members in business provides an ethical decision making model as well as practical examples of ethical conflicts. 
 
At times, discussion with an experienced colleague will assist in clarifying issues and finding the best way of resolving an ethical issue. The Chartered Accountants Advisory Group provides this service on a confidential basis and can be contacted through the General Manager of the Institute in your region. Details can be viewed here.  
 
Advice is available 
If members remain in doubt as to their ethical position, advice can be sought from the Institute's Professional Standards enquiry line by email or phone 02 9290 5627. 
 
Relevant links:

• The Institute: Code of ethics
• The Institute: Dispute resolution toolkit
• The Institute: Accountants and ethics thought leadership paper