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Ernst & Young: Providing expert advice for sound, ethical business practice

Providing expert advice for sound, ethical business practice

This Case Study explores the ways in which Ernst & Young contributes to the maintenance and development of sound ethical business practice. It outlines the contribution of qualified staff and the diverse areas of business serviced by Ernst and Young. As a result of reading this Case Study, the student should be able to:

  • Understand the role of an accountant in the provision of services to business
  • Identify the range of financial reports provided for business and their uses  
  • Provide an overview of what constitutes sound, ethical business practice.


Accountants contribute to the integrity of the capital markets through their work as external auditors of publicly listed companies.

Who we are

Ernst & Young is a global organisation with more than 100,000 people in 140 countries.

Financial reporting and audits

An auditor confirms to the shareholders that a company's financial statements are in accordance with Australian laws and international accounting standards.

Non-Financial Reports

Another part of the Ernst & Young Assurance and Advisory Business Services division is responsible for emerging areas such as economic sustainability and environmental reporting.

The role of a qualified accountant

The contribution made by a qualified accountant employed in the Assurance and Advisory Business Services division at Ernst & Young involves the following responsibilities:

Managing Ernst & Young's business

We will now turn our attention to how Ernst & Young manages its own business in order to effectively meet the needs of its clients through its culture and values, people, and systems such as knowledge management.

A 'people culture'

Finding the right people is critical to the Ernst & Young partnership's success.

Recruitment issues

Ernst and Young's traditional approach to finding 'the right people' has been to select a large number of graduates from university, to provide them with on the job experience and to support them whilst they study for their Chartered Accountant qualification.


Ernst & Young is a leading professional services partnership seeking to deliver a wide range of professional services to meet the needs of its clients.


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