This book provides guidelines and tools for discussions on ethics (personal, business and professional) within the South African educational environment.Professional accountants and auditors are bound by a code of conduct and face ethical dilemmas and conflicts on a daily basis. A mere awareness of the ethical rules of the profession does not, however, ensure ethical behaviour. In this textbook theory meets practice: it familiarises students with the ethical framework applicable to the accounting profession and illustrates how to apply these principles in decision-making through a series of original case studies, set within the South African environment. The worked scenarios vary in complexity and a thorough grasp of the field is facilitated by systematically identifying challenges, applying reasoning processes and analysing courses of action in each set of facts.