ICAS introduces one hour ethics CPD requirement from 2026

Through our business ethics initiative, The Power of One, we ask all CAs to take personal responsibility for demonstrating the highest standards of ethical behaviour throughout their career and to place ethical leadership at the heart of their professional responsibilities. The new requirement will ensure members (who are not fully retired) set aside time to keep on top of their knowledge and continue to lead the way on ethical leadership.

As of 1 January 2026, all non-retired members must complete at least one hour of ethics-related CPD each year.  

The new requirement, agreed by ICAS Council, builds on the 2020 decision to make ethics CPD compulsory for all members in order to continually remind members of the importance of professional ethics. 

Since January 2021, members have had to show how they’ve maintained their knowledge and awareness of ethics-related matters throughout the year within their CPD record. However, up to now, there has never been a requirement to achieve a certain number of CPD hours. 

All other areas of CPD will continue to remain flexible, allowing members to decide how much CPD they need and which activities best support their development. 

What will change from January 2026?

From 1 January 2026, all non-retired members will need to complete at least one hour of ethics-related CPD per year. This means that, in addition to their role-based CPD, members will need to put at least one hour aside for ethics.

Members will be asked to confirm that they’ve completed the one-hour requirement before renewing their membership for 2027.

Additionally, at the end of each year, ICAS asks a random sample of members to submit their CPD record. If selected, members will need to show how they’ve met the ethics CPD requirement and provide a copy of their record. 

If you're unsure whether or not you are covered by the new requirement, please contact ICAS.

What counts as ethics CPD?

Mandatory ethics CPD doesn’t necessarily mean attending an ethics course or purchasing ethics material. It could simply involve some ethics-related reading which is freely available online.  

Here are some useful resources that members could consider:

Members in doubt as to their ethical position can contact the Ethics Helpline Service. 

We’re partnered with Protect to provide our members and students with access to an independent whistleblowing advice helpline. This service offers free advice regarding whistleblowing and speaking up. 

We also offer the ICAS Ethics Buddy Service which enables members with an ethical dilemma, where deemed appropriate, to have confidential, informal, discussions with an experienced member in order to explore their issue and assist them in considering how they might approach their dilemma.