Creditors Voluntary Liquidation Handbook
The Institute held three in-person events in early March 2026 in Cork, Galway and Dublin. Sarah Jane O’Keeffe, Partner in Azets, and Derek Wilson, former inspector in the Institute presented at the well-attended events and provided attendees with great practical examples.
Attendees were given a comprehensive overview of the Creditors Voluntary Liquidation Handbook published in May 2025 to assist Liquidators in complying with legislative and Statement of Insolvency Practice (SIP) requirements when conducting statutory meetings, reporting to creditors and approval of remuneration. The sessions also covered compliance matters and potential issues and problems that can arise and how to avoid or best navigate these.
Chartered Accountants Ireland Code of Ethics
Chartered Accountants Ireland (“the Institute”) is committed to acting in the public interest, and to promoting and ensuring high professional and ethical standards, which enhance the confidence of users of the services of Chartered Accountants. Therefore, 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 and affiliates of Chartered Accountants Ireland, regardless of industry, role or expertise. The Code also applies to member firms of Chartered Accountants Ireland and they are responsible for ensuring their employees also apply with its requirements.
The Code, guidance & information on ethics related issues and all other information related to the Code can be found at the Ethics Resource Centre:
External Resources
There are some useful resources listed below that members may find helpful:
These pages are provided as resources and information only and nothing in these pages purports to provide professional or legal advice or definitive legal interpretation(s) or opinion(s) on the applicable legislation or legal or other matters referred to in the pages. If the reader is in doubt on any matter in this complex area further legal or other advice must be obtained. While every reasonable care has been taken by the Institute in the preparation of these pages, we do not guarantee the accuracy or veracity of any resource, guidance, information or opinion, or the appropriateness, suitability or applicability of any practice or procedure contained therein. The Institute is not responsible for any errors or omissions or for the results obtained from the use of the resources or information contained in these pages.
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