Members in business and public sector
The Code of Ethics applies to all members, students, affiliates and in some cases member firms. However, it is recognised that the ethical issues facing members in public practice and those in business and the public sector are different.
The code is divided into parts. Parts 1 and 2 largely address issues relevant to members in business and provide support to members in business and the public sector.
https://www.charteredaccountants.ie/Ethics/Home