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Ethics team - what we do

We encourage high standards of ethical behaviour by chartered accountants and the organisation they operate in by setting standards, issuing guidance and advancing the debate on ethical matters that affect the accountancy profession.

What we do

  • prepare and publish the ICAEW’s Code of Ethics which our members must follow;
  • issue and respond to consultations and representations which affect the accountancy profession and business generally;
  • participate in relevant national and international committees, working parties and panels;
  • collaborate with other organisations;
  • and support our members by issuing guidance articles and speaking at events; advancing the debate on ethics in the accounting profession and business generally by conducting research and producing and publishing thought leadership reports.
  • The Technical Advisory Services, which provide support for individual ethics queries from members, are a separate function. Details are available here.

Who we are

Sophie Wales, Head of Ethics and Economic Crime

Sophie Falcon

Email: sophie.wales@icaew.com

Sophie is Head of Ethics and Economic Crime. She is an Economics graduate and trained as a Chartered Accountant and Chartered Tax Adviser at PwC.

Sophie is responsible for advising ICAEW on ethics and related policy matters, including maintaining and updating ICAEW’s Code of Ethics; liaising with other accountancy bodies and the International Ethics Standards Board for Accountants (IESBA) on ethics issues including auditor independence; and representing ICAEW in international ethics fora.

She also deals with economic crime matters, in particular the anti-money laundering responsibilities of the accountancy profession.

Omid Tissier, Economic Crime and Ethics Manager

Photograph of Omid Tissier

Email: omid.tissier@icaew.com

Omid is Economic Crime and Ethics Manager. He trained as a Chartered Accountant with a mid-tier firm after graduating with a degree in Management with Economics.

Omid works on ethics and economic crime related technical issues in both an international and domestic context.