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Ethics and The Power of One

Ethics is at the heart of the professional responsibilities of ICAS Members.

Through their ethical behaviour, CAs are a force for good in the organisations in which they work. They can also influence those around them, and thereby help shape the culture and values of their organisation.

The cumulative effect of their influence can help reinforce the importance of ethics at the core of business practices and of a more responsible and holistic approach to business. In this way, CAs are a key component of building public trust in business, to the benefit of our broader society.

Ethics Oath for new ICAS Members

Newly qualified ICAS Members attending the Admissions Ceremony make an oral ethical declaration:

“I declare that I will conduct myself in a manner that maintains and enhances my own professional reputation, that of my fellow members and ICAS.

As a CA, I commit myself to acting in the public interest and will conduct myself with integrity, objectivity and courage, and in accordance with the high ethical standards of ICAS.”

The Power of One

In November 2015, ICAS launched its business ethics initiative: The Power of One.

The Power of One calls on all CAs to place ethical leadership at the heart of their professional responsibilities, to shape the culture and values of their organisations, to help re-establish ethics at the core of business practices and to rebuild public trust in business.

In turn, ICAS committed to providing new resources and support for members on ethics. Since 2015, ICAS has published a series of publications, guidance and resources as part of the Power of One initiative (see below). In 2020, to mark the fifth anniversary since the launch of The Power of One, ICAS issued second editions of The Power of One series of publications.

Ethics video resources


Download Ethics - The Power of One.

ICAS Code of Ethics

Code of Ethics

ICAS Ethics Board

ICAS Ethics Board

ICAS Ethics Submissions

The Power of One Publications

ICAS Ethics HelplineService

ICAS Ethics Helpline Service

ICAS Ethics CAse Studies

Ethics Case Studies

ICAS Ethics Research

Ethics Research


The Power of One Publications & Guidance

  • The Power of One series of contributions on ethical leadership:
    • Personal responsibility and ethical leadership
    • Moral Courage
    • Personal Reputation
    • Organisational culture and values
    • The CA and the organisation
  • Organisational culture: The importance of listening
  • Ethical decision making framework
  • Discussion paper on Ethics Principles
  • The Ethical Journey - The Right, the Good and the Virtuous
  • Guidance on Conflict of Interest

Ethics disciplinary cases

The ICAS Ethics Board considers disciplinary cases helpful in developing ethical awareness.

Ethics Responses

As part of its remit, the ICAS Ethics Board responds to ethics related consultations.

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The mark and designation “CA” is a registered trade mark of The Institute of Chartered Accountants of Scotland (ICAS), and is available for use in the UK and EU only to members of ICAS. If you are not a member of ICAS, you should not use the “CA” mark and designation in the UK or EU in relation to accountancy, tax or insolvency services. The mark and designation “Chartered Accountant” is a registered trade mark of ICAS, the Institute of Chartered Accountants of England and Wales and Chartered Accountants Ireland. If you are not a member of one of these organisations, you should not use the “Chartered Accountant” mark and designation in the UK or EU in relation to these services. Further restrictions on the use of these marks also apply where you are a member.

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