Information on ICAEW’s governance, including the Principal Bye-laws.
Regulatory and conduct news
- Access the latest regulatory and conduct news in the regulatory and conduct news hub and follow the Regulation & Conduct LinkedIn page.
- Access more information about the ICAEW Regulatory Board and read its annual report for 2020.
- COVID-19 update: access the latest information on compliance and professional conduct and regulated areas and quality assurance monitoring.
- Regulatory consultations – have your say or view regulatory consultations.
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.
Search for reports of disciplinary orders and regulatory decisions.
We expect ICAEW Chartered Accountants to maintain the highest standards of practice and professional conduct.
Information and support for ICAEW members, firms and ACA students who have received a complaint against them. We understand that finding out a complaint has been made against you/your firm can be stressful. The information below is designed to guide you through the process.
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
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 the application process for regulated areas of work, the fees and application forms.
Acces the latest feedback from our regulated firms on our monitoring review processes
Regulations for ICAEW practice members and firms
Provides ICAEW members working in practice with a framework of principles-based quality assurance standards.
ICAEW is the largest accountancy professional body supervisor in the UK. Learn more about our role
ICAEW licensed firms carry out ATOL reporting services for ATOL travel companies.
Before you engage in public practice in the UK or the rest of the EEA, you need to hold an ICAEW practising certificate.
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.
The charity supporting chartered accountants' wellbeing.