How to use AI in tax ethically, and group audit best practice
This episode covers AI and tax work and ISA 600 on group audits, following the release of two pieces of guidance on the topics.
Audit
Artificial intelligence in audit work: managing the risks
As the potential for the use of artificial intelligence (AI) in audit grows, firms must take a proactive approach to managing the risks. Clear policies, training and oversight are essential to protect audit quality, confidentiality and regulatory compliance.
Support
Webinar: ICAEW Code of Ethics 2026
ICAEW has recorded a webinar outlining the 2026 update to the Code and what the changes mean for accountants. It covers: the evolving role and mindset expected of professional accountants; and new provisions governing the use of technology.
Videos
Ethics as a competency
- Video
- 13 Oct 2023
Hear from senior members of the accountancy profession on their approach to maintaining their professional competency in ethics.
Ethics and company culture
- Video
- 13 Oct 2023
Experienced accountants consider the role of the CFO, the concept of the “embedded professional” and techniques for promoting good ethical culture within organisations.
Making ethical decisions
- Video
- 13 Oct 2023
Senior members of the accountancy profession discuss the tools and frameworks which assist in making better ethical decisions.
Ethical decision making and the challenges of AI
- Video
- 13 Oct 2023
A group of international experts discuss the benefits and potential pitfalls of artificial intelligence becoming an integral part of the accountancy profession.
Sustainability and accounting
- Video
- 13 Oct 2023
Accountancy experts from across the globe discuss their views on the inter-relation between professional ethics and sustainability.
'Whistle blowing' and 'Speaking up'
- Video
- 13 Oct 2023
A discussion on the concept of “psychological safety”; the positive benefits of a speak up culture and how to normalise the speak up process within organisations.
Support
Global Ethics Day
- Hub page
- 29 Sep 2023
Each year, ICAEW celebrates Global Ethics Day with a live event and expert views. The theme for 2026 is “Trust in the Digital Age" and our event will be held on 24 October at Chartered Accountants' Hall.
Find out more
Podcasts
Why do good people do bad things?
- Podcast
- 29 Sep 2023
In this Insights In Focus episode, we discuss professional ethics and seek to answer the age-old question: why do good people do bad things?
Making sense of Russia, M&A and conflicts of interest
- Podcast
- 12 Oct 2022
On the latest ICAEW Insights podcast, we explore how accountants can go about approaching some of the year’s most challenging professional issues.
Webinars
Webinar: ICAEW Code of Ethics 2026
- Webinar
- 19 May 2026
ICAEW has recorded a webinar outlining the 2026 update to the Code and what the changes mean for accountants. It covers: the evolving role and mindset expected of professional accountants; and new provisions governing the use of technology.
ICAEW Code of Ethics 2026 Update
- Webinar
- 19 May 2026
Hear from subject matter experts about the recent updates to ICAEW's Code of Ethics in relation to tax planning and related activities which come into effect on 1 July 2026.
Webinar: ICAEW Code of Ethics 2025
- Webinar
- 04 Apr 2025
On 4 April, ICAEW recorded a webinar outlining the 2025 update to the Code and what the changes mean for accountants. It covers: the evolving role and mindset expected of professional accountants; and new provisions governing the use of technology.
Revised Ethical Standard 2024
- Webinar
- 14 Nov 2024
The FRC’s 2024 Revised Ethical Standard comes into effect on 15th December 2024. This Audit and Assurance Faculty webcast will highlight the key changes introduced in the revisions, explore some of the requirements in more detail and highlight some emerging issues for firms to consider.
Exclusive
The Revised Ethical Standard key reminder to firms
- Webinar
- 18 Jul 2022
The Financial Reporting Council (FRC) issued major revisions to its Ethical Standard in December 2019. These changes came into effect on 15 March 2020 and aimed to strengthen auditor independence, prevent conflicts of interest and improve audit quality.
Exclusive
Changes to the auditing ethical standards
- Webinar
- 22 Jul 2020
In December 2019, the FRC issued major revisions to its Ethical Standard and revised Auditing standards. These changes aim to strengthen auditor independence and prevent conflicts of interest.
Exclusive
Hot topics in auditing and feedback from the roadshows
- Webinar
- 06 Dec 2018
This webinar discusses the audit topics that delegates on the Autumn roadshows were the most interested in. Using examples and case studies the session will look at the important issues of the day and give feedback on how auditors are addressing these issues.
Exclusive
FRC Ethical Standard Practical Challenges
- Webinar
- 02 Jul 2018
In this webinar, the BDO Ethics team will share their experiences of implementing and interpreting key provisions of the FRC Ethical Standard.
Further resources
Guidance
Fraud
Fraud is usually taken to mean the gaining of an illicit advantage through deception and in particular the manipulation of financial information or accounting records.
eLearning
ICAEW Ethics CPD course
This online course is designed to help you apply the ICAEW Code of Ethics to everyday situations and counts towards your verifiable CPD hours.
Find out moreResources
Economic crime
In these articles and videos, we explore the latest trends and perspectives on economic crime from around the world, and look at how chartered accountants can help prevent it happening.
See more