ICAS Code of Ethics (2025)

The 2025 ICAS Code of Ethics (applicable from 1 January 2025 to 30 June 2026) revised the 2022 ICAS Code of Ethics (applicable from 1 January 2022 to 31 December 2024) to incorporate various International Ethics Standards Board for Accountants (IESBA) revisions to the Code including technology-related changes to the fundamental principle of confidentiality and a revised definition of a public interest entity and listed entity.

ICAS Code of Ethics (2025)

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Further information is provided in relation the ICAS Code of Ethics here, including a link to the 'ICAS Code of Ethics for Insolvency Practitioners' which sets out the obligations of insolvency practitioners to meet the ethical requirements expected of them.

ICAS Code of Ethics 2025

ICAS Code of Ethics (2025)

Further information is provided in relation the ICAS Code of Ethics here, including a link to the 'ICAS Code of Ethics for Insolvency Practitioners' which sets out the obligations of insolvency practitioners to meet the ethical requirements expected of them.