The 2026 ICAS Code of Ethics (applicable from 1 July 2026) incorporates the International Ethics Standards Board for Accountants (IESBA) revisions to the Code in relation to tax planning and related services, although members undertaking any UK tax work shall comply with the Professional Conduct in Relation to Taxation (PCRT), irrespective of where they are based. Where a Member is providing tax planning and related activities involving multiple jurisdictions, they should also refer to the provisions in Sections 280 and 380 of the Code.
ICAS Code of Ethics (2026)
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Additional application material has also been added in relation to the fundamental principle of professional behaviour to highlight the importance of ethical conduct in members’ professional lives. Guidance is provided here.
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.