Key resources

The latest ethics related videos, webinars and podcasts from ICAEW. Find expert insight into ethical decision making, speaking up and ethical standards, which will support your professional development.

ICAEW's Ethics CPD course is designed to help you apply the Code of Ethics to everyday situations and uphold the highest standards of professional conduct.

Supporting accountants

Ethics and AI

In 2024, ICAEW’s Trust and Ethics Team hosted roundtables on shaping guidance for the accountancy profession on the ethical use of artificial intelligence. Read an overview of the discussions, offering insights into real-life use cases and the risks that must be managed.

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Global Ethics Day

ICAEW celebrates Global Ethics Day each year. The 2024 theme is "Ethics empowered: using the power of ethics to build a better world”, and ICAEW is examining the vital role ethics must play in the development of technology.

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From 1 January 2020

ICAEW Code of Ethics

Access the Code which is based on IESBA’s Code of Ethics for Professional Accountants and supporting materials.

Read the code

Support

Ethics recordings

The latest ethics related videos, webinars and podcasts from ICAEW. Find expert insight into ethical decision making, speaking up and ethical standards, which will support your professional development.

Watch now

Regulations

Guidance on NOCLAR

The ICAEW Code of Ethics has sections entitled ‘Non-Compliance with Laws and Regulations’, commonly known as NOCLAR. This guidance summarises what a member’s key responsibilities are under these new requirements.

Read guidance

Online training

Ethics CPD course

ICAEW has created a free online ethics course to support members in meeting their changing continuing professional development (CPD) requirements

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ICAEW Code of Ethics

ICAEW's Code of Ethics applies to all members, students, affiliates, employees of member firms and, where applicable, member firms, in all of their professional and business activities, whether remunerated or voluntary.

ICAEW Code of Ethics

Regulations

Access the Code which is based on IESBA’s Code of Ethics for Professional Accountants and supporting materials.

Code of Ethics 2020 Additional information

Regulations

Summaries of the Code's key requirements, more information on some of the key changes, and source and destination material.

ICAEW Code of Ethics summary

Regulations
PDF (37kb)

A summary of the fundamental principles of the Code of Ethics.

More support

Articles and features

What private equity might mean for a firm’s audit status

Article
13 Feb 2025

More and more accountancy and audit firms are considering PE investment, but they need to understand the impact on their audit status under ICAEW regulations and FRC rules.

New ICAEW Code of Ethics explained: impact of technology

Article
12 Feb 2025

ICAEW is incorporating revisions in its 2025 Code of Ethics introduced by the International Ethics Standards Board for Accountants. This article covers those relating to the impact of technology on the profession.

Exclusive Technical news in brief Winter 2024/25

Article
06 Feb 2025

ICAEW's Audit and Assurance Faculty brings you the latest technical updates on developments in auditing and assurance, financial reporting, ethics and sustainability.

New ICAEW Code of Ethics explained: role and mindset

Article
30 Jan 2025

ICAEW is required to incorporate revisions to its Code of Ethics introduced by the International Ethics Standards Board for Accountants. This article summarises revisions concerning the role and mindset expected of professional accountants.

ICAEW updates ethics course on AI and culture

Article
24 Jan 2025

ICAEW has added two new units to its free ethics elearning course for members, exploring the ethical considerations of using artificial intelligence and strategies for building an ethical culture.

IESBA launches project on firm culture and governance

Article
17 Jan 2025

Following a fact-finding report on accountancy firm culture and governance, the International Ethics Standards Board for Accountants has begun a standard-setting project to create a principles-based framework.

Exclusive Hot topics and tips for 2025 audits

Article
17 Jan 2025

Prepare for the 2024/25 reporting season with technical and practical tips from Peter Herbert to assist firms with implementation and compliance with revised regulations and standards.

Exclusive Developing professional judgement

Article
17 Jan 2025

Auditors can enhance development and application of their professional judgement with ICAEW’s e-learning programme – and gain four hours of verifiable CPD.

Case studies

Case studies created by the UK and Ireland’s Consultative Committee of Accountancy Bodies (CCAB) exploring the ethical dilemmas faced by accountants across a range of sectors and roles.

Ethical dilemmas in the non-for-profit sector

Helpsheets and support
22 Feb 2022

Six case studies published by CCAB focused on the ethical dilemmas facing professional accountants working in the not-for-profit sector, covering: disclosure of malpractice, fair tender policies, undisclosed employee benefits, performance information and persuading others to tell the truth.

Ethical dilemmas: working in business

Helpsheets and support
22 Feb 2022

Seven case studies from CCAB dealing with some of the ethical dilemmas facing accountants working within businesses, covering: pressure to overstate stock valuation, suspicion of false accounting, non-disclosure to auditors, NOCLAR and more.

Ethical dilemmas in the public sector

Helpsheets and support
22 Feb 2022

Six case studies from CCAB dealing with some of the ethical dilemmas facing accountants in the public sector, covering: performance information, political pressure, confidential information available during a tendering process and more.

Ethical dilemmas: working as a NED

Helpsheets and support
22 Feb 2022

A series of case studies from CCAB dealing with some of the ethical dilemmas facing accountants working as non-executive directors, covering: governance procedures not being followed, confidentiality and conflict of interest, and pressure to make a decision without adequate information.

Ethical dilemmas: public practice

Helpsheets and support
22 Feb 2022

Seven case studies from CCAB dealing with some of the ethical dilemmas facing accountants working in public practice, covering: staff performance issues, improper accounting for sales, conflicting clients' interests, financial interest and more.

ICAEW training films

Promotional material
13 Sep 2017

ICAEW training films provoke discussions and challenge mindsets about how to deal with difficult decisions and topical issues in business situations. Develop skills to identify risk, technical competence and professional scepticism.

Helpsheets

Support from ICAEW's Technical Advisory Services team, covering ethical issues facing members.

Exclusive Power of attorney

Helpsheets and support
07 Dec 2023

Technical helpsheet issued to help ICAEW members consider whether or not they can take on a Power of Attorney role and the ethical consideration to make prior to taking such a position.

Exclusive Can I be a trustee/director for my non-audit client?

Helpsheets and support
17 Mar 2023

Technical helpsheet issued to help ICAEW members consider the ethical implications of becoming a trustee or director of a non-audit entity client.

Exclusive What is an other entity of public interest (OEPI)?

Helpsheets and support
16 Feb 2021

Technical helpsheet issued to help ICAEW members to understand what an other entity of public interest (OEPI) is and when restrictions on providing non-audit / additional services to OEPIs apply from.

Exclusive Working with vulnerable clients

Helpsheets and support
28 Jan 2021

Technical helpsheet issued to help ICAEW members recognise vulnerable clients and offers guidance on how to act in their best interests.

Key topics

Anti-money laundering

Guidance and other work that we have done on anti-money laundering law and practice, in the UK and internationally.

UK company law

Resources include relevant ICAEW technical releases, such as guidance on dividends and distributable profits, and updates on key developments in regulation, prospective legislation and related matters of professional concern to accountants in practice, industry or commerce.

Corporate governance

ICAEW and our members promote good practice in corporate governance.

Economic crime

Access guidance, resources and tools relating to the prevention of economic crime, including legislative developments, anti-money laundering, fraud, bribery and corruption, and modern slavery.

Data protection and privacy

All organisations that collect, store or process personal information on living and identifiable people must comply with the Data Protection Act 2018. Additional resources can be found on the GDPR (now the Data Protection Act 2018 in the UK).

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.

Modern slavery

It is estimated there are more than 40 million people in the world living in conditions of slavery or working under forced or compulsory conditions. In the UK, thousands of cases are reported each year, and authorities estimate there are well over 100,000 victims living in the country.

Whistleblowing

An individual in an organisation who makes disclosures in the public interest about dangerous or illegal activities, in order that the misconduct or perceived misconduct can be addressed, is a whistleblower. Whistleblowing can either occur internally within the employing organisation or externally, and should not be used as a method of resolving a personal complaint or grievance.

Representations

ICAEW REP 094/23 UK Corporate Governance Code Consultation

Representation
13 Sep 2023
PDF (400kb)

A representation dated 13 September 2023 to a consultation published by FRC on 24 May 2023. Restoring trust in the UK’s corporate reporting, governance and audit regime requires a fully ‘joined-up’ approach to reform.

Webinars

Enhancing risk management: benefits of a new or enhanced first line risk and control function

Webinar
23 Jan 2025

This webinar will provide you with a range of perspectives, setting out the legal and regulatory framework and ethical considerations, alongside practical experience from our experts.

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.

Navigating New Regulations: MiCA and Stablecoins in Europe’s Digital Asset Landscape

Webinar
12 Nov 2024

This webinar will cover Title III and Title IV of the MiCA regulation, which outline the regulatory environment for stablecoins and stablecoin issuers in the EU.

Exclusive Companies House reform: accounts and filing aspects

Webinar
25 Sep 2024

This webinar offers an opportunity to hear from Companies House on changes to UK company law. As well as providing a broad overview of the Economic Crime and Corporate Transparency Act, the webinar focuses on accounts reform aspects, including changes to filing requirements.

Further resources

icaew communities

Corporate Governance Community

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Forensic & Expert Witness Community

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Restructuring & Insolvency Community

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Solicitors Community

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library resources

Law and regulation

Hub page