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Ethics

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  1. Ethics and The Power of One

    ICAS calls on every CA to place ethical leadership at the heart of their professional responsibilities

Resources and support

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  1. ICAS Code of Ethics

    The ICAS Code of Ethics applies to all members of ICAS, affiliates, students, employees of a member firm or an affiliate, and member firms where relevant.

  2. ICAS Ethics Board

    The Ethics Board’s mission is to provide knowledge, guidance and assistance to ICAS members in order that they may meet the ethical responsibilities of their profession; and to support, guide, and challenge the ICAS leadership with its strategic goal

  3. ICAS Ethics Helpline Service

    Members with an ethical query can contact us using the following methods.

  4. Ethics Buddy Service

    Discover the service that assists ICAS Members facing ethical dilemmas.

News in Ethics

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  1. Modern slavery - what CAs need to know

    Find out what CAs should be doing in relation to modern slavery.

  2. Revised 2025 ICAS Code of Ethics

    Read more about the revised ICAS Code of Ethics effective from 1 January 2025

  3. Technology revisions in 2025 Code

    Read more about the technology-related changes in the revised 2025 ICAS Code of Ethics.

  4. ICAS responses to IESBA sustainability EDs

    Read more about our responses to IESBA’s exposure drafts on sustainability and using the work of an external expert.

Publications and guidance

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  1. The Power of One Publications

    As part of its The Power of One business ethics initiative, ICAS has published a number of ethics resources to support members

  2. Ethics case studies

    Find all ICAS ethics case studies here

  3. CAs speak up about real-life dilemmas

    In a series of extracts from - Speak up? Listen up? Whistleblow? - we hear from CAs about real-life ethical dilemmas

  4. Ethics research

    Find all ICAS ethics research here

2020 Code of Ethics

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  1. 2020 Code of Ethics – Objectivity

    Ann Buttery reports on amended requirements in the new Code of Ethics in relation to loans and guarantees with clients

  2. 2020 ICAS Code - Restructuring

    The 2020 ICAS Code of Ethics has been revised and restructured to make it easier to navigate.

  3. 2020 Code of Ethics – Enhanced Conceptual Framework

    The 2020 ICAS Code of Ethics includes enhancements to the conceptual framework.

  4. 2020 Code of Ethics - Safeguards

    The 2020 ICAS Code of Ethics includes a revision to the definition of safeguards.

Consultations and responses

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  1. Ethics Responses

    As part of its remit, the ICAS Ethics Board responds to ethics related consultations.

  2. FRC Ethical Standard

    Auditors undertaking an audit in the UK are required to comply with the requirements of the FRC's Ethical Standards for Auditors.

  3. Ethics disciplinary cases

    The ICAS Ethics Board considers disciplinary cases helpful in developing ethical awareness.

ICAS Code of Ethics: Sustainability

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  1. ICAS Code of Ethics: Sustainability guidance

    ICAS has published a series of extracts from the new 'Guidance to the ICAS Code of Ethics: Sustainability' paper.

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