We have been committed to ethical leadership since 1854. To help us maintain that commitment, we provide a range of ethics resources and support for members, students and others.
You can find out about all our ethics resourceshere
ICAS Code of Ethics
Our Code of Ethics is integral to cultivating trust and upholding high standards in the accountancy profession. It sets out what is expected of a Chartered Accountant in terms of behaviour in order to fulfil our public interest obligations. It is substantially based on the International Code of Ethics for Professional Accountants (including International Independence Standards), issued by the International Ethics Standards Board for Accountants (IESBA).
The Power of One
We launched our business ethics initiative in 2015: The Power of One. As part of this initiative, we have published a number of ethics resources to support members including The Power of One series of contributions on Ethical Leadership:
Ethics Case studies
We have published a series of case studies to help bring ethical problems to life:
Ethics case studiesEthical decision-making framework
If you are facing an ethical dilemma, we have an ethical decision-making framework:
Ethical decision-making frameworkICAS ethics helplines
If you have an ethics query, we offer the following helplines:
ICAS Ethics Helpline ServiceICAS Ethics Buddy ServiceProtect helpline: Advice for Chartered AccountantsSpeak up? Listen up? Whistleblow?
In a series of extracts from our research - Speak up? Listen up? Whistleblow? - we hear from ICAS members about the real-life ethical dilemmas they have faced - “In their own words”…
Insights into the ethical dilemmas of ICAS membersModern slavery
With legislation around the globe moving at pace, this guidance for members considers the practical steps you should take as a finance professional in relation to modern slavery:
Modern slavery - what CAs need to know
