2026 ICAS Code of Ethics applicable from 1 July 2026
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 2026 ICAS Code of Ethics (excluding the ICAS Code of Ethics for Insolvency Practitioners)
The 2026 ICAS Code of Ethics (applicable from 1 July 2026) incorporates the International Ethics Standards Board for Accountants (IESBA) revisions to the Code in relation to tax planning and related services, although members undertaking any UK tax work shall comply with the Professional Conduct in Relation to Taxation (PCRT), irrespective of where they are based.
Where a Member is providing tax planning and related activities involving multiple jurisdictions, they should also refer to the provisions in Sections 280 and 380 of the Code.
Additional application material has also been added in relation to the fundamental principle of Professional Behaviour to highlight the importance of ethical conduct in members’ professional lives - guidance is provided here.
View the 2026 Code of EthicsView the 2025 ICAS Code of Ethics (applicable from 1 January 2025 to 30 June 2026)
The 2025 ICAS Code of Ethics (applicable from 1 January 2025 to 30 June 2026) 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 the ICAS Code of Ethics for Insolvency Practitioners
The ICAS Code of Ethics for Insolvency Practitioners provides supplementary material specific to insolvency practitioners (IPs) which sets out the obligations of IPs to meet the ethical requirements expected of them. This document is jointly produced by ICAS, CAI, ICAEW and IPA.
A revised "Code of Ethics: Part 10 - Insolvency Practitioners" became effective from 1 October 2025. See here for further information.
View the ICAS Code of Ethics for Insolvency Practitioners (applicable from 1 October 2025)For Insolvency Practitioners, Part 5 of the Code (applicable from 1 May 2020) continued to be applicable until 30 September 2025.
