Ethics and The Power of One

Ethics is at the heart of the professional responsibilities of ICAS Members.

Through their ethical behaviour, CAs are a force for good in the organisations in which they work. They can also influence those around them, and thereby help shape the culture and values of their organisation.

The cumulative effect of their influence can help reinforce the importance of ethics at the core of business practices and of a more responsible and holistic approach to business. In this way, CAs are a key component of building public trust in business, to the benefit of our broader society.

Ethics Oath for new ICAS Members

Newly qualified ICAS Members attending the Admissions Ceremony make an oral ethical declaration:

“I declare that I will conduct myself in a manner that maintains and enhances my own professional reputation, that of my fellow members and ICAS.

As a CA, I commit myself to acting in the public interest and will conduct myself with integrity, objectivity and courage, and in accordance with the high ethical standards of ICAS.”

The Power of One

In November 2015, ICAS launched its business ethics initiative: The Power of One.

The Power of One calls on all CAs to place ethical leadership at the heart of their professional responsibilities, to shape the culture and values of their organisations, to help re-establish ethics at the core of business practices and to rebuild public trust in business.

In turn, ICAS committed to providing new resources and support for members on ethics. Since 2015, ICAS has published a series of publications, guidance and resources as part of the Power of One initiative (see below). In 2020, to mark the fifth anniversary since the launch of The Power of One, ICAS issued second editions of The Power of One series of publications.

Ethics video resources

Download Ethics - The Power of One.

Code of Ethics

ICAS Ethics Board

The Power of One Publications

ICAS Ethics Helpline Service

Ethics Case Studies

Ethics Research