Ethical dilemma
An ethical dilemma is a situation requiring judgement because relevant ethical duties, values or stakeholder interests appear to conflict, or because it is difficult to determine the appropriate course of action. Resolving it requires reliable facts, identification of the principles and obligations involved, evaluation of options and appropriate consultation. The presence of pressure or uncertainty does not remove professional obligations, and some proposed actions remain clearly unacceptable.
Worked example
An accountant is asked to disclose confidential supplier information to support an urgent investigation. The accountant checks the authority and purpose of the request, the applicable confidentiality obligations and any duty or right to disclose, obtaining appropriate advice before acting.
Common mistake
Not every difficult choice is an ethical dilemma. Nor does describing a situation as a dilemma make dishonest conduct an acceptable option.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | BT | Direct | September 2026–June 2027 |
| ACCA | SBL | Direct | September 2026–June 2027 |
| FIA | FBT | Direct | September 2026–June 2027 |