Information on ICAEW’s governance, including the Principal Bye-laws.
ICAEW Regulatory Board
An independent board, The ICAEW Regulatory Board (IRB) is responsible for overseeing ICAEW’s Professional Standards’ Department and the statutory regulatory role of ICAEW. And, to further protect the public interest, at least 50% of the IRB and the regulatory and disciplinary committee members are non-accountants. This governance structure and over 130 years of regulation expertise ensures we maintain the highest professional and ethical standards within the accountancy profession in a fair, accountable, consistent and transparent manner.
ICAEW Codes and Regulations
Applies to all members, students, affiliates and, where applicable, member firms and employees.
Responsibilities and requirements of ICAEW membership.
Information on complaint, disciplinary and fitness processes and regulations.
Information on the regulations that govern ICAEW's range of qualifications, including the ACA.
This section contains regulations that apply to students undergoing training and sponsoring employers, including Continuing Professional Development Regulations.
How to make a complaint, how we handle complaints, your duty to report misconduct and what you need to do if you are the subject of a complaint.
Past and future Disciplinary and Appeal Committee hearings, findings and orders.
Statutory regulated services overseen by ICAEW
Firms working in the regulated area of audit must comply with the Audit Regulations and Guidance.
Local government and health bodies can procure and appoint their own auditors. We license, register and monitor auditors who carry out these audits.
As an approved regulator and licensing authority for probate services, we accredit firms to offer probate services to clients.
ICAEW is the UK’s largest insolvency regulator. ICAEW Chartered Accountants and non-ICAEW members can qualify and be licensed as insolvency practitioners with us.
This licence allows ICAEW firms to conduct restricted investment business which is incidental, complimentary and arising out of the firm's professional services.
Arrangements which allow ICAEW firms to provide consumer credit services.
Information about fees for regulated areas and affiliate fees.
Regulations for ICAEW practice members and firms
Provides ICAEW members working in practice with a framework of principles-based quality assurance standards.
Information about AML supervision under the Practice Assurance scheme and AML regulations.
ICAEW licensed firms carry out ATOL reporting services for ATOL travel companies.
All ICAEW members with a practising certificate and engaging in public practice must have PII.
Regulations that determine how offices of firms must receive or hold clients’ money.
Compliance with PCRT is mandatory for members advising on UK tax matters.
Additional guidance and support
Guidance and regulations for running your practice.
High-quality training tools that provoke discussion and challenge mindsets.
Our Technical Advisory team can help with technical, careers and ethics advice.
Access technical helpsheets, ethical guidance and practice resources by topic.
Listings of regulations, standards and guidance.
Find out more about ICAEW’s regulatory role and the IRB, the independent board that oversees our regulatory function.