Code and standards

Chartered Accountants are required to observe high standards of conduct and play their part in re-enforcing public belief in their professional integrity.

The Code of Ethics (the Code) helps members by providing a framework within which they can make ethical decisions.

The Code applies to all members, students, affiliates, employees of member firms, and where applicable, member firms.

The Code is based on the International Federation of Accountants (IFAC) Code of Ethics. Additional requirements & guidance has been included in areas that are of particular relevance to members in the past or where they reflect specific Irish or UK issues or practice. These additions are shown in the Code in italics.

Code of Ethics

Additional standards and supports are available in the Professional Standards section of the website.

Was this article helpful?