2025 ICAS Code of Ethics applicable from 1 January 2025
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.
View the 2025 ICAS Code of Ethics (excluding Part 5 - Insolvency Practitioners)
The 2025 ICAS Code of Ethics (applicable from 1 January 2025) incorporates various International Ethics Standards Board for Accountants (IESBA) revisions to the Code including technology-related changes to the fundamental principle of confidentiality and a revised definition of a public interest entity and listed entity.
View the 2025 Code of EthicsView Part 5 ICAS Code of Ethics - Insolvency Practitioners
Part 5 of the ICAS Code of Ethics sets out supplementary material specific to insolvency practitioners (IPs) and sets out the obligations of IPs to meet the ethical requirements expected of them. This document was jointly produced by ICAS, CAI, ICAEW and IPA.
View Part 5 of the Code of Ethics
