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We protect the public interest by making sure our firms, members, students and affiliates maintain the highest standards of professional competency and conduct. ICAEW’s regulatory and disciplinary role is independent of membership activities so we can monitor, support or take steps to ensure change if these standards are not met. This section explains how we maintain the highest standards of professional conduct and access to the regulations and guidance.

Regulatory and disciplinary updates

Regulatory update: COVID-19: Access the latest information on compliance and professional conduct and regulated areas and quality assurance monitoring. Access the ICAEW coronavirus hub for resources and business advice.

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

ICAEW students, members, affiliates and firms are expected to demonstrate the highest standards of professional conduct and abide by these regulations and codes.

ICAEW Code of Ethics

Applies to all members, students, affiliates and, where applicable, member firms and employees.

Training regulations

This section contains regulations that apply to students undergoing training and sponsoring employers, including Continuing Professional Development Regulations.

Professional conduct


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.

Your firm's duty to investigate complaints

The Disciplinary Bye-laws (DBLs) require that firms investigate complaints raised by their clients. The following guidance explains how to avoid complaints and what your firm needs to do if you receive a complaint from a client.

Statutory regulated services overseen by ICAEW

ICAEW’s Professional Standards Department authorises and monitors members, firms and affiliates to undertake areas of work regulated by law.


Firms working in the regulated area of audit must comply with the Audit Regulations and Guidance.

Local Public Audit

Local government and health bodies can procure and appoint their own auditors. We license, register and monitor auditors who carry out these audits.


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.

DPB (Investment Business) licence

This licence allows ICAEW firms to conduct restricted investment business which is incidental, complimentary and arising out of the firm's professional services.

Consumer credit

Arrangements which allow ICAEW firms to provide consumer credit services.

Regulations for ICAEW practice members and firms

These regulations and frameworks are relevant to ICAEW Chartered Accountants working in accountancy firms and to the firms we monitor and supervise.

Practice Assurance scheme

Provides ICAEW members working in practice with a framework of principles-based quality assurance standards.

Licensed practices

ICAEW licensed firms carry out ATOL reporting services for ATOL travel companies.

Practising certificates

Before you engage in public practice in the UK or the rest of the EEA, you need to hold an ICAEW practising certificate.

Additional guidance and support

Educational films

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.


The charity supporting chartered accountants' wellbeing.

A to Z

Listings of regulations, standards and guidance.

Regulatory consultations

As an improvement regulator, the Professional Standards Department (PSD) will initiate and respond to consultations on issues that relate to our regulatory responsibilities. This includes specific regulatory issues or matter that relate solely regulation.