Discussion paper on Ethics Principles

As part of its remit to promote ethics and integrity in business and the profession, the ICAS Ethics Committee have carried out a review of the fundamental ethics principles within the ICAS Code of Ethics to try to ensure that they clearly describe the ethical behaviour required of each individual professional accountant in today's world.

The Committee would welcome your comments on their proposed amendments to the principles within the ICAS Code of Ethics outlined in the discussion paper.

The proposed amendments to the current principles are:

  1. The introduction of the new principle of "moral courage"
  2. A greater focus on personal responsibility, ethical leadership and public interest responsibilities
  3. Highlighting the need for "ethical judgements"
  4. The adoption of the International Ethics Standards Board for Accountants' recent proposal relating to the principle of professional behaviour

Request a copy of The Five Fundamental Ethics Principles

Have your say

The Ethics Committee would welcome any comments on their proposals from any organisation or individual which has an interest  in the accountancy profession. To do so, please email your comments to ethics@icas.com


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