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Ethics

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.

The guidance in the Code of Ethics applies to members, students, affiliates, employees of member firms and member firms, in their professional and business activities, remunerated or voluntary.

The Code of Ethics can be found here.

Additional support material about the new code is available, including: overviews of the key requirements; documents indicating the source of the new code paragraphs; further discussion on the changes referred to below, including NOCLAR; and a helpsheet on corporate finance.

ICAEW’s Code of Ethics is based on the Code of Ethics for Professional Accountants of the International Ethics Standards Board for Accountants (IESBA) published by the International Federation of Accountants (IFAC) in 2018 and is used with permission of IFAC*.

* Code of Ethics for Professional Accountants © 2018 by the International Federation of Accountants. International Federation of Accountants”, “IFAC”, “International Ethics Standards Board for Accountants”, “IESBA” and their respective logos are trademarks or registered trademarks of the International Federation of Accountants (IFAC).