What should an ICAEW member do if an ethical conflict cannot be resolved?

When an ethical conflict cannot be resolved, it is essential for an ICAEW member to consider withdrawing from the situation. This approach is in line with maintaining professional integrity and ensuring that one’s actions do not compromise ethical standards. By withdrawing, members protect themselves from potential misconduct and uphold the values of the profession, which emphasize honesty, integrity, and objectivity.

Withdrawal from the situation allows the member to reassess their position and seek other avenues for resolution without further complicating the issue or putting themselves at risk of ethical breaches. It serves as a responsible step to avoid acting in a way that could harm the client, the profession, or the public trust.

Consulting a colleague for advice may be a useful step in resolving conflicts, but if the conflict remains unresolved, it does not address the need for complete disengagement from an ethically problematic situation. Reporting to external authorities might not be warranted in every case of ethical conflict and could lead to premature escalation. Ignoring the conflict would be irresponsible and counterproductive, as it could lead to further ethical violations. Thus, withdrawing is viewed as the most prudent and ethical course of action when faced with an unresolvable ethical dilemma.