In November 2015, ICAS launched its business ethics initiative: The Power of One. This fifth paper in The Power of One series of publications discusses “The CA and the organisation”.

Most listed companies and other large organisations identify their corporate values on their websites. It is these corporate values that organisations often use to define their ‘corporate culture’, but there is also a need for the individuals within organisations to actually live those values.

CAs are required to comply with the five fundamental principles of the ICAS Code of Ethics but as employees, partners or directors, CAs are also required to comply with the code of conduct and values of their respective organisations.

Following on from ICAS’s “The Power of One – Organisational culture and values” paper, this publication seeks to align the ethical principles incumbent upon every CA with organisational values. It concludes upon the fundamentally important role that ethics and the habits of individual CAs have in ensuring an appropriate culture within an organisation.

In 2020, to mark the fifth anniversary since the launch of The Power of One, ICAS issued a second edition of this paper.