Ethics is at the heart of being a CA

ICAS presents important video resources on ethics, illustrating how to approach an ethical dilemma with guidance and food for thought for the profession.

Please note that some ethics principles have been revised since these videos were created. For the very latest guidance, check our main Code of Ethics page.

First in the series: 'Ethics is at the heart of being a CA' (41 seconds), examining why ethical behaviour is intrinsic to chartered accountancy, and how to apply it.

What is The Power of One?

Have you wondered 'what is The Power of One'? In this short video, we examine this important ICAS ethics initiative. Find out how to apply 'The Power of One', today.

The Fundamental Principles

There are five ethics principles in the ICAS Code of Ethics:

• Integrity
• Objectivity
• Professional Competence and Due Care
• Confidentiality and
• Professional Behaviour

We explore these principles in the videos below:

Moral Courage

In this video, we explore moral courage and what it means for every stage of your career.

Organisational culture and values

In the aftermath of corporate scandals, trust in business appears to have been eroded. Despite the corporate rhetoric about championing ethical goals, the reality of organisational culture can be quite different, with some companies failing to live up to their stated values. Watch this video for a summary on organisational culture and values.

The Right, the Good and the Virtuous

The Right, the Good and the Virtuous ethical paper helps ICAS members make the ‘journey’ from identifying an ethical dilemma to its resolution. Watch this short video for an introduction to the questions you should ask yourself.