ICAEW.com works better with JavaScript enabled.

This is exclusive content

Gifts and hospitality

Helpsheet covering the rules on when it is appropriate to accept gifts, favours or hospitality from an audit client.

Issued: October 2017
Last reviewed: June 2019

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members to comply with ethical codes and standards in the context of gifts and hospitality.