Essential information for ICAEW members, affiliates, students and member firms. From regulations and guidance relating to studying for the ACA to working in the regulated areas of audit, insolvency, investment business and probate. Use the topic buttons below to access ICAEW's regulations and guidance.
ICAEW was incorporated by Royal Charter in 1880 and granted a Supplemental Charter in 1948. This section contains documents relating to ICAEW’s governance, including the Principal Bye-laws that regulate ICAEW’s affairs.
ICAEW is committed to making sure its members and students maintain the highest standards of practice and professional conduct.
How firms can apply for FCA authorisation or a DPB (Investment Business) licence, downloads and further information
An exciting film drama created to facilitate thought-provoking discussions about how accountants, auditors and company directors should act when faced with difficult situations.
ICAEW members are expected to demonstrate the highest standards of professional conduct and to take into consideration the public interest. Ethical behaviour plays a vital role in ensuring public trust in financial reporting and business practices and upholding the reputation of the accountancy profession.
Find out what is licensed work and how your firm can become a licensed practice.
83 of FTSE 100 companies have an ICAEW member on their board and our members work as accountants in businesses across the world. They have to comply with many of the same regulations as members in practice: the duty to report misconduct, the Code of Ethics and CPD regulations. This section also contains advice on responsibilities relating to defaults and unlawful acts encountered in professional work; accountants and legal services; and acting as a trustee or director.
Members are required to supply certain information to the members’ registrar and to pay annual fees and subscriptions. These matters are governed by regulations. There are also regulations relating to ACA students, becoming an FCA or becoming a member through Pathways.
ICAEW is now an approved regulator and licensing authority for probate services.
In addition to the ACA – the leading business and finance qualification – we offer a range of qualifications and development programmes. Regulations cover such matters as eligibility, credit for prior learning, assessment, misconduct and designatory letters.
We have applied to the Legal Services Board (LSB) to become an approved regulator and licensing authority for the further reserved legal services of: conduct of litigation*; rights of audience*; reserved instrument activities*; notarial services; and administration of oaths.
Statement of professional standing
ACA students complete their training while in full-time employment with an authorised training employer. This section contains regulations that apply to both students and employers and sets out their rights of appeal. It also includes the continuing professional development regulations with which all ICAEW members are required to comply.