Members' Handbook

The Members' Handbook provides essential information and sets out membership obligations for all members.

The sections published below were, unless otherwise indicated, contained in the printed Members' Handbook 2007 as at September 2006 (with the exception of sections 1.3, 1.4 and 2.1 which included the Privy Council approved amendments of 10 October 2006). If any section has since been amended, this is indicated by an amendment date.

Firms registered with the ICAEW for audit or licensed by the ICAEW to undertake DPB activities should also refer to the 'Audit Regulations and Guidance' and the 'DPB Handbook'. Insolvency practitioners licensed by the ICAEW should refer to the 'Insolvency Licensing Regulations and Guidance Notes'.

The following documents are in PDF format and you will need a PDF viewer to access them. Download a free version of Adobe Reader

In addition to the individual sub-sections below, you can download the complete Members' Handbook as a zip file. Please note this is a large file and may take a few minutes to download:

Complete Members' Handbook 2007 (ZIP 2mb)

Introduction

Foreword
(PDF 40kb/1 page)
Group Consumer Credit Licence
(PDF 39kb/1 page)
Keeping you up to date
(PDF 75kb/1 page)

Section 1 Constitutional Documents

1.1 Explanatory notes
(PDF 72kb/2 pages)
1.2 Royal Charter of 11th May 1880
(PDF 75kb/3 pages)
1.3 Supplemental Charter of 21st December 1948
(PDF 91kb/10 pages)
1.4 Principal bye-laws
(PDF 136kb/29 pages)

Section 2 Bye-laws, Regulations and Guidance Relating to Discipline

2.1 Disciplinary bye-laws
(PDF 169kb/49 pages)
2.2 Investigation Committee regulations
(PDF 85kb/8 pages)
2.3 Disciplinary Committee regulations (effective from 04.12.07)
(PDF 30kb/7 pages)
2.4 Appeal Committee regulations
(PDF 84kb/7 pages)
2.5 Accountancy & Actuarial Discipline Board (AADB) scheme
(PDF 119kb/38 pages)
2.6 AADB regulations
(PDF 108kb/19 pages)
2.7 The duty to report misconduct
(PDF 89kb/7 pages)
2.8 The duty on firms to investigate complaints - guidance on how to handle or avoid them
(PDF 110kb/10 pages)
2.9 Council guidelines on publicity for the disciplinary and regulatory processes
(PDF 74kb/3 pages)

Section 3 Code of Ethics

3.1 Approach, scope and authority
(PDF 96kb/4 pages)
3.2 General application (part A)
Sections 100-150: Introduction and fundamental principles; Integrity; Objectivity; Professional competence and due care; Confidentiality; Professional behaviour; Appendix (PDF 119kb/14 pages)
3.3 Professional accountants in public practice (part B)
Sections 200-290: Introduction; Professional appointment; Conflicts of interest; Corporate finance advice; Second opinions; Fees and other types of remuneration; Agencies and referrals; Marketing professional services; Gifts and hospitality; Custody of client assets,; Objectivity - all services; Independence - assurance engagements (PDF 287kb/78 pages)
3.4 Professional accountants in business (part C)
Section 300-350: Introduction; Potential conflicts; Preparation and reporting of information; Acting with sufficient expertise; Financial interests; Inducements; Appendix (PDF 164kb/26 pages)
3.5 Insolvency practitioners (part D)
Section 400: The practice of insolvency (PDF 111kb/11 pages)
3.6 Definitions
(PDF 109kb/11 pages)
3.7 Index
(PDF 93kb/15 pages)