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Professional Standards

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Bye-laws and regulations

Chartered Accountants Ireland is responsible for the setting of standards of professional conduct with which members, member firms, students and affiliates must comply. These are set out in the suite of Institute Regulations listed below.

Chartered Accountants Ireland's Regulations include:

  • Public Practice Regulations
  • Audit Regulations & Guidance ROI
  • Audit Regulations & Guidance UK
  • Continuing Professional Development Regulations
  • Designated Professional Body Handbook
  • Insolvency Licensing Regulations & Guidance (GB/NI)
  • Investment Business Regulations & Guidance (ROI)
  • Code of Ethics
  • Disciplinary Bye-Laws
  • Disciplinary Regulations
  • Money Laundering Supervision Regulations (ROI)
  • Air Travel Organisers Licence (ATOL) Reporting Regulations

The current Institute Regulations, as well as the Institute’s Principle Bye-Laws, are all available here.    An archive of previous versions of the Institute Regulations are available here.

Current Regulations and Bye-laws

Support and Guidance

Please note that guidance is available in relation to these bye-laws and regulations.

Current Support & Guidance

Professional Update

Members are obliged to keep up to date with current Bye-Laws, regulations, codes and guidance.  Regulatory developments are notified to members through the Regulatory Bulletin. 

Professional Standards Regulatory Bulletins

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