Personal responsibility and ethical leadership

In November 2015, ICAS launched its business ethics initiative: The Power of One. The Power of One highlights the role of the individual.

This paper - Personal responsibility and ethical leadership - the first in The Power of One series of publications explores further the ICAS view that every individual Chartered Accountant (CA) must take “personal responsibility” for living up to the highest standards of ethical behaviour throughout their career.

A CA is more than just a qualification, it's a career for life, and the rewards and recognition that flow from this bring with them responsibilities. Every individual CA should serve as a role model for ethical behaviour – setting a positive example for others to follow.

Individuals, and particularly CAs, must have the confidence to speak out and influence the culture of organisations in which they work, to ensure that organisations interact with all their stakeholder groups in an ethical manner.

In 2025, to mark the 10th anniversary since the launch of The Power of One, ICAS issued a third edition of this paper.