As part of its remit, the ICAS Ethics Board responds to ethics related consultations. The ICAS Ethics Board responses can be found below.
2024
IESBA Exposure Draft: Proposed International Ethics Standards for Sustainability Assurance and Other Revisions to the Code
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IESBA Exposure Draft: Using the Work of an External Expert
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Response to the Institute of Chartered Accountants in England and Wales: Proposed changes to 'Professional Behaviour' provisions in ICAEW Code of Ethics
Read nowPDF (284 KB)
2023
Response to the Financial Reporting Council Consultation: Revisions to the FRC Ethical Standard
Read nowPDF (322 KB)
IESBA Consultation Paper: Proposed IESBA Strategy and Work Plan, 2024-2027
Read nowPDF (241 KB)
IBE Consultation: Board guidance for developing an ethical business culture
Read nowPDF (202 KB)
2022
IESBA Strategy Survey 2022
Read nowPDF (932 KB)
IESBA Exposure Draft: Proposed Technology-Related Revisions to the Code
Read nowPDF (734 KB)
IESBA Exposure Draft: Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits
Read nowPDF (749 KB)
2021
IESBA Exposure Draft: Proposed Quality Management-related Conforming Amendments to the Code
Read nowPDF (371 KB)
IESBA Exposure Draft: Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code
Read nowPDF (274 KB)
2020
IESBA Exposure Draft: Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers
Read nowPDF (179 KB)
IESBA Exposure Draft: Proposed Revisions to the Non-Assurance Services Provisions of the Code
Read nowPDF (314 KB)
IESBA Exposure Draft: Proposed Revisions to the Fee-related Provisions in the Code
Read nowPDF (283 KB)
2019
IESBA Exposure Draft:‘Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants’
Read nowPDF (265 KB)
IESBA Exposure Draft: Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)
Read nowPDF (195 KB)
2018
IESBA Consultation Paper: Professional Skepticism - Meeting Public Expectations
Read nowPDF (282 KB)
IESBA Consultation Paper: Proposed Strategy and Workplan 2019 - 2023
Read nowPDF (202 KB)
2017
IESBA Exposure Draft: Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements
Read nowPDF (376 KB)
IESBA Exposure Draft: Proposed Application Material Relating to: (a) Professional Scepticism - Linkage with the Fundamental Principles; and (b) Professional Judgement – Emphasis on Understanding Facts and Circumstances
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IESBA Exposure Draft: Improving the Structure of the Code of Ethics for Professional Accountants – Phase 2
Read nowPDF (556 KB)
IESBA Exposure Draft: Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice
Read nowPDF (384 KB)
IESBA Exposure Draft: Proposed Revisions Pertaining to Safeguards in the Code – Phase 2 and Related Conforming Amendments
Read nowPDF (369 KB)
2016
IESBA Exposure Draft: Limited Re-Exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client
Read nowPDF (365 KB)
ICAEW Consultation on guidance on aspects of the ICAEW Code of Ethics: Public interest responsibility of accountants, identifying and managing conflicts and determining the basis of charging fees
Read nowPDF (328 KB)
IESBA Exposure Draft: Improving the Structure of the Code of Ethics for Professional Accountants – Phase 1
Read nowPDF (467 KB)
IESBA Exposure Draft: Proposed Revisions Pertaining to Safeguards in the Code – Phase 1
Read nowPDF (381 KB)
2015
FRC Consultation: Enhancing Confidence in Audit
Read nowPDF (359 KB)
IESBA Exposure Draft: Responding to non-compliance with laws and regulations
Read nowPDF (482 KB)
IESBA Exposure Draft: Proposed changes to Part C of the Code
Read nowPDF (374 KB)
IESBA Consultation Paper: Improving the structure of the Code of Ethics for Professional Accountants
Read nowPDF (281 KB)
2014
Response to the IESBA Consultation Paper: Proposed Strategy and Work Plan, 2014-2018
Read nowPDF (287 KB)
IESBA Exposure Draft: Proposed changes to certain provisions of the Code addressing the long-association of personnel with an audit or assurance client
Read nowPDF (327 KB)
IESBA Consultation Document: Proposed changes to certain provisions of the Code addressing non-assurance services for audit clients
Read nowPDF (319 KB)