ICAS publishes new guidance ‘Standing up to bullying: A guide for CAs’

Ann Buttery CA, Head of Ethics, highlights the publication of ICAS’ new guidance paper – ‘Standing up to bullying: A guide for CAs’.

Bullying, or alleged bullying, is often reported by the media involving individuals across society, employment at all levels of seniority within companies, the public sector and other organisations, from business people, government officials and healthcare providers to celebrities.

ICAS research suggests bullying is a common challenge for CAs, with 31% of surveyed members in 2024 saying they had experienced it during their career. 

Bullying can seriously affect individuals, causing mental health issues and prompting people to leave their organisations or professions. Organisations may suffer reduced productivity and profitability through poor morale, staff turnover and absence, and increased recruitment and training costs. If bullying becomes public, it can cause reputational damage and discourage people from wanting to work for an organisation.

‘Standing up to bullying: A guide for CAs’ provides guidance for individuals and organisations to address bullying and thereby seek to reap the benefits of a better organisational culture and working environment.   

The paper acknowledges that there are ‘many shades of grey’ when it comes to bullying. Bullying can take many forms and may not always be immediately recognised. Perceptions of the same behaviour can differ between individuals. The intent of one person might be different from the impact on someone else. Technology may create new risks, including cyberbullying and tensions over workplace expectations. Expectations about reasonable treatment can also vary by individual, generation, culture, country and legal context. The guidance therefore highlights that people should not assume that others share their perspective. Awareness of different expectations is key to judging and managing behaviour appropriately.  

CAs are required to follow the ICAS Code of Ethics (‘the Code’) and the fundamental ethics principle of professional behaviour and not bring discredit to the profession. The guidance explains that the ‘reasonable and informed third party’ (RITP) test in the Code is very important when it comes to considering whether behaviour is appropriate. For example, it’s not whether you consider your conduct to be appropriate, it’s whether a reasonable and informed third party would be likely to conclude that it is; however, the RITP test is nuanced in bullying cases and needs careful thought and sensitivity.  

The importance of organisational culture is also highlighted in the guidance as well as the expectation that CAs, at all levels, have a key role to play in embedding a culture of ethics within their organisation. If unwelcome workplace behaviours such as bullying are allowed to persist within an organisation, this can lead to a toxic culture developing.

In its appendix, the paper provides guidance on what you can do if you are being bullied,witness bullying or are approached by someone with a bullying concern, as well as  questions for organisations to consider.

Whilst the guidance discusses the professional obligations of CAs, and primarily aims to assist ICAS members, bullying is common across society, and therefore it’s hoped that the guidance could equally be helpful for others beyond those in the accountancy profession.

Read ‘Standing up to bullying: A guide for CAs’ to contribute to your one hour mandatory ethics CPD requirement for 2026:

Find out more about all the ethics resources ICAS provides to support its members here: