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Ethics

Ethics and professional conduct plays an important part in the accountancy profession, ensuring public trust in financial reporting and business practices. On this page you can access a range of articles, books and online resources providing useful links to standards and codes of ethics from major accountancy bodies in the UK and internationally.

What's on this page?

  • eBooks
  • Online articles
  • ICAEW support and guidance
  • Financial Reporting Council guidance
  • Guidance from other accountancy bodies
  • Articles and books from the Library

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com

T  +44 (0)20 7920 8620

eBooks

The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

A to Z of corporate social responsibility (2nd edition)

An easy-to-use guide to the rapidly expanding field of corporate social responsibility.

Business ethics and values

Introduces students to the complexities and principles of ethical issues.

Business ethics: a case study approach

Explores issues relating to ethics and ethical behavior in organisations

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Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Ex-HSBC banker pleads guilty in $1.8 billion French tax case

Former HSBC CEO Peter Braunwalder fined €500,000 for helping wealthy clients evade taxes between 2006 and 2007.

Data ethics: doing the right thing with data

The article discusses the need for management accounting practices to review and adjust their data ethics guidelines as they assess the consequences of new data privacy legislation. Factors that will raise ethical concerns within an organisation are noted and primary questions that management accountants and finance professionals should be asking to better understand data ethics within their organization are cited.

Rationalizing fraud

Understanding the rationalizations that allow fraudsters to justify their crimes could help prevent fraud.

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ICAEW support and guidance

ICAEW Code of Ethics
An overview and full text of ICAEW Code of Ethics.

Technical resources: Ethics
Information on key topics, guides to resolving ethical problems and helpsheets.

Advisory helplines and services
The helpline advises on ethical dilemmas in both business and practice sectors, including guidance on interpretation and compliance with the ICAEW Members' Handbook. Resources available include:

Financial Reporting Council guidance

The Financial Reporting Council (FRC) publishes Standards and guidance for auditors, covering basic principles, procedures and guidance.

We hold a number of articles and books focusing on the ethical standards issued by the former Auditing Practices Board, including previous editions of the standards.

Guidance from other UK accountancy bodies

ACCA

The ACCA Rulebook contains a section covering its Code of Ethics and Conduct, including a guidance on the ethical responsibilities of members in business.

Chartered Accountants Ireland (CAI)

The CAI's Charter, Bye-laws, Rules of Professional Conduct and Code of Ethics is available on its website. It also produces a series of technical FAQs on ethics andethics guides.

CIMA

The CIMA website includes an overview and full version of its standards and ethics.

CIPFA

The Conduct and ethics section of the CIPFA website includes information on its Standards of Professional Practice, and Standard of Professional Practice on Ethics.

Institute of Chartered Accountants of Scotland (ICAS)

The ICAS Code Of Ethics is available to download in PDF format.

Guidance from international accountancy bodies

International Ethics Standards Board for Accountants (IESBA)

The IESBA is an independent body, designated by the International Federation of Accountants (IFAC), that develops and sets guidelines and standards.

The 2016 Code of Ethics for Professional Accountants and the restructured International Code of Ethics for Professional Accountants (including International Independence Standards) are available online as well as other IESBA publications and resources.

Accountancy Europe

Accountancy Europe publishes information on developments in ethics and auditor independence through the pages of the Professional Ethics and Competences Working Party, which includes information on worldwide issues in professional ethics along with representations made by Accountancy Europe to international organisations and governments.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.