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Payments from a client’s own account

Technical helpsheet providing guidance for members in practice who make payments from a clients own account.

Issued: July 2013
Reviewed: January 2020

This helpsheet has been issued by ICAEW’s Ethics Advisory Service to help ICAEW members to identify whether it may be possible to make payments from a client’s own bank account and if so, what they must do to ensure compliance with ethical and regulatory requirements.