CARE Chartered Accountants Responsible Ethics

An ethical advisory service for members of Chartered Accountants Ireland

What is CARE service?

CARE (Chartered Accountants Responsible Ethics) is a confidential service which aims to provide helpful guidance primarily for members facing ethical and/or legal problems affecting their professional integrity and independence.

How CARE can help

The service will help members to consider a problem objectively, assisted by a CARE Advisor who is an experienced Chartered Accountant.  A free legal consultation will be available to members as part of the Service where necessary.

How CARE operates

Members wishing to use the CARE Service should contact the number below and brief details about the problem will be discussed.  A decision will then be made on whether the case is suitable to be dealt with either by providing the counselling service or arranging a free legal consultation.  Alternatively, the member may be advised that the problem is one that is not suitable for referral under the CARE scheme.

CARE Advisors

A panel of CARE Advisors made up mainly of experienced Members in Business and a few senior practising members, coming from different parts of the country has been appointed by Chartered Accountants Ireland.  A member with a problem will be asked to indicate a preference for a CARE Advisor from Dublin or Belfast or other parts of Ireland.  A CARE Advisor is then nominated and a meeting arranged between the two parties as soon as possible.

Will the CARE Advisor be completely objective?

The answer is yes. CARE Advisors seeking to help with a problem must ensure that there is no possible conflict of interest, either of a personal nature or involving the employer, which might prejudice the provision of objective guidance.  In the event of any potential conflict of interest the CARE Advisor is obliged to inform Chartered Accountants Ireland that they cannot act in the particular case.

Who benefits from CARE?

The member seeking guidance is the only person to receive guidance.  Third parties may not use or rely on the guidance given.


The name of the member seeking guidance will be known only to the CARE member of staff and the nominated CARE Advisor unless permission is given to disclose the name and any details to third parties. Should it prove necessary for any reason to discuss any facts of the case with others, this will be done on an anonymous basis using where necessary a coded reference.

Member's Disclaimer

A member using the CARE service will be asked to sign a form indicating agreement that Chartered Accountants Ireland representatives acting as CARE Advisors do not accept any liability for guidance given and the commitment not to disclose to third parties that counselling has taken place. This is necessary to protect CARE Advisors who provide guidance without any charge on a voluntary basis.

When is free legal guidance available?

The provision of a free legal consultation to members is only available where, in the opinion of Chartered Accountants Ireland, it is necessary to deal with matters relating to professional integrity. The Solicitor providing the consultation will be nominated by Chartered Accountants Ireland.

Legal consultation service limitations

The Service is normally confined to an initial consultation. However, it will be within the discretion of Chartered Accountants Ireland to provide for a second consultation without any charge in exceptional circumstance. After this it may be necessary for the member to take further legal steps without the involvement of Chartered Accountants Ireland at the member’s own expense. On matters not affecting professional integrity, Chartered Accountants Ireland can provide members with names of suitable solicitors.

CARE service limitations

The primary aim of the CARE Service is to help members deal with problems affecting their professional integrity and independence. It would not be possible for example, to seek to negotiate with an employer the conditions of employment, or to give advice on matters of a technical nature which comes within the responsibility of the Technical Department.

Have a query?

If you have a query, please refer to our Support & Services page and contact the relevant department with your query.

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