Charter, bye-laws, regulations and code of ethics

Chartered Accountants Ireland was established by Royal Charter as the Institute of Chartered Accountants in Ireland in 1888. The Charter was subsequently amended by Acts of Parliament in the Republic of Ireland and Northern Ireland.

Read the Royal Charter here.


The Council of the Institute is responsible for making recommendations to members for changes to the Bye-Laws. The Council may make Regulations for the government of the Institute, Members, Affiliates, Students, Member Firms, Regulated Non-Members, Regulated Non-Member Firms or otherwise. The Regulations must further the objectives of the Council and may include Regulations relating to discipline, regulation, training, education and examination.  

Bye-laws and associated regulations

Regulations relating to Professional Standards     

Regulations relating to education

The Code of Ethics

The Code of Ethics and the Code of Ethics Insolvency Practitioners is available at the Ethics Resource Centre.