The Professional Accountancy team and Insolvency Committee has recently published Technical Alert 03 2026 Ethical considerations for Insolvency Practitioners. This Technical Alert is supplementary in nature and is intended to assist members in understanding and applying the ethical requirements of the Code of Ethics in an insolvency context in the Republic of Ireland.
This guidance document is not a substitute for the Code of Ethics, and it is intended to highlight certain ethical requirements in the style of Questions and Answers relating to insolvency practice.