Ethics CPD: Meet your annual ICAS requirement with free resources

Have you completed your ethics continuing professional development (CPD) for 2026? With the year drawing to a close, free resources from ICAS and other organisations can help you meet the requirement and explore ethical issues relevant to your work.

From 1 January 2026, we introduced an annual requirement for all non-retired members to complete at least one hour of ethics CPD.

You don’t need to attend an ethics course or buy materials. Reading, watching or listening to appropriate free ethics-related content can count towards your requirement. You can also access templates to help you record your CPD.

Not sure where to start? Here are some updates and resources from ethics-related activities this year:

IESBA focus areas

Our Ethics CPD page includes links to The Power of One’ papers, covering topics such as organisational culture. The International Ethics Standards Board for Accountants (IESBA) is also exploring this area through its firm culture and governance project.

You can also explore IESBA’s other Focus Areas, including its work on technology and Decoding Ethics podcast series.

Get up to date with the ICAS Code of Ethics

We updated the ICAS Code of Ethics from 1 July 2026 to incorporate IESBA revisions on tax planning and related services. The Professional Conduct in Relation to Taxation (PCRT) has also been revised in light of the IESBA changes.

We also added new application material on the fundamental ethics principle of Professional Behaviour in the Code, helping members understand the importance of ethical conduct in their professional lives. We have published guidance to support members with this.

Help build a workplace free from bullying

In October, we published ‘Standing up to Bullying – A guide for CAs’.

This paper provides guidance for individuals and organisations addressing bullying and building a better organisational culture and working environment. It offers assistance on what you can do if you are being bullied, witness bullying or are approached by someone with a bullying concern. It also sets out questions organisations should consider.

Updated Modern Slavery guidance

Our updated guidance, ‘Modern Slavery – What CAs need to know’, outlines practical steps finance professionals should take in relation to modern slavery. It highlights the issues to consider and questions to ask in your everyday work.

Explore the ethics of AI and technology

We have published a series of articles on key ethics and technology-related matters, including AI:

• ICAS motto embedded in the Ethics Equation
• IESBA releases podcast on the ethical implications of quantum computers
• CA magazine: Ethical use of AI
• Beware of the risk of bias when using AI
• IESBA issues snapshot on the ethical implications of using technology, including AI
• IESBA issues guidance on the ethical implications of emerging technologies

Discover the CCAB’s AI and ethics resources

We contributed to a draft ‘Statement to the Accountancy Profession on the Ethical use of AI’ and six draft AI and ethics case studies. The UK’s Consultative Committee of Accountancy Bodies (CCAB), published these materials in draft to seek feedback from the profession. 

These can be accessed through CCAB's AI Hub. They were also discussed during the CCAB’s webinar ‘Ethics in the Digital Age’ in September 2026. The CCAB has also published AI and ethics-related podcasts.

Read our responses to IESBA surveys

Articles have also been published summarising our responses to various IESBA surveys:

• The evolving role of the CFO
• IAASB and IESBA joint stakeholder survey on their strategies and work plans for 2028 to 2031
• IESBA post-implementation review survey on the Structure of the Code of Ethics
• IESBA post-implementation review survey on the NOCLAR provisions in the Code of Ethics

What would you like to see?

We'd like to hear what ethics-related resources would help you. Please contact James Barbour, ICAS Director of Policy Leadership at connect@icas.com.

Explore our Ethics hub for more ethics resources, including news articles on the most recent developments: