ICAS

Quicklinks

  1. About Us

    Find out about who we are and what we do here at ICAS.

  2. Find a CA

    Search our directory of individual CAs and Member organisations by name, location and professional criteria.

  3. CA Magazine

    View the latest issues of the dedicated magazine for ICAS Chartered Accountants.

  4. Contact Us

    Get in touch with ICAS by phone, email or post, with dedicated contacts for Members, Students and firms.

Login
  • Annual renewal
  • About us
  • Contact us
  • Find a CA
  • Advantage
  1. About us
    1. Governance
    2. ICAS Strategy 2030
  2. Members
    1. Become a member
    2. Newly qualified
    3. Manage my membership
    4. Benefits of membership
    5. Career support
    6. Mentoring
    7. CA Wellbeing
    8. More for Members
    9. Area networks
    10. International communities
    11. Get involved
    12. Top Young CAs
    13. Career breaks
    14. ICAS podcast
    15. Newly admitted members 2023
  3. CA Students
    1. Student information
    2. Student resources
    3. Learning requirements
    4. Learning updates
    5. Learning blog
    6. Totum Pro | Student discount card
    7. CA Student wellbeing
  4. Become a CA
    1. How to become a CA
    2. Routes to becoming a CA
    3. Find a training agreement
    4. Why become a CA
    5. The CA qualification
    6. Accredited qualifications and exemptions
  5. Employers
    1. Train a Chartered Accountant
    2. Resources for Authorised Training Offices
    3. Professional entry
    4. Apprenticeships
    5. Learning redefined
  6. Find a CA
  7. ICAS events
    1. CA Summit
    2. Digital Practice Conference 2023
  8. CA magazine
  9. Professional resources
    1. Anti-money laundering
    2. Audit and assurance
    3. Brexit
    4. Business and governance
    5. Charities
    6. Coronavirus
    7. Corporate and financial reporting
    8. Cyber security
    9. Ethics
    10. Insolvency
    11. ICAS Research
    12. Pensions
    13. Practice
    14. Public sector
    15. Sustainability
    16. Tax
    17. Vulnerable persons toolkit
    18. EDI toolkit
  10. CPD - professional development
    1. CPD - Everything you need to know
    2. CPD courses and qualifications
    3. CPD news and updates
    4. CPD support and advice
    5. Career support
  11. Regulation
    1. Complaints and sanctions
    2. Regulatory authorisations
    3. Guidance and help sheets
    4. Regulatory monitoring
    5. ICAS regulatory functions report 2022
    6. Regulation Strategy
    7. ICAS Regulation News
    8. Guidance for audit firms: ISQM(UK)1
    9. Engaging positively with a complaint
    10. What should I do if my client leaves?
    11. Changes to ICAS’ Public Practice Regulations
    12. New AML monitoring regime
  12. CA jobs
    1. CA jobs partner: Rutherford Cross
    2. Resources for your job search
    3. Advertise with CA jobs
    4. Hays | A Trusted ICAS CA Jobs Partner
    5. Azets | What's your ambition?
  13. Work at ICAS
    1. Business centres
    2. Meet our team
    3. Benefits
    4. Vacancies
    5. Imagine your career at ICAS
  14. Contact us
    1. Technical and regulation queries
    2. ICAS logo request

Ethics Responses

As part of its remit, the ICAS Ethics Board responds to ethics-related consultations. Recent responses can be accessed below

2023

  • IESBA Consultation Paper:  Proposed IESBA Strategy and Work Plan, 2024-2027
  • IBE Consultation: Board guidance for developing an ethical business culture

2022

  • IESBA Strategy Survey 2022
  • IESBA Exposure Draft:  Proposed Technology-Related Revisions to the Code
  • IESBA Exposure Draft:  Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits

2021

  • IESBA Exposure Draft: Proposed Quality Management-related Conforming Amendments to the Code
  • IESBA Exposure Draft: Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code

2020

  • IESBA Exposure Draft: Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers
  • IESBA Exposure Draft: Proposed Revisions to the Non-Assurance Services Provisions of the Code
  • IESBA Exposure Draft:  Proposed Revisions to the Fee-related Provisions in the Code

2019

  • IESBA Exposure Draft:‘Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants’
  • IESBA Exposure Draft: Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)

2018

  • IESBA Consultation Paper: Professional Skepticism - Meeting Public Expectations PDF [270 KB]
  • IESBA Consultation Paper: Proposed Strategy and Workplan 2019 - 2023 PDF [198 KB]

2017

  • IESBA Exposure Draft:  Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements
  • IESBA Exposure Draft: Proposed Application Material Relating to: (a) Professional Scepticism - Linkage with the Fundamental Principles; and (b) Professional Judgement – Emphasis on Understanding Facts and Circumstances PDF [275 KB]
  • IESBA Strategy Survey
  • IESBA Exposure Draft: Improving the Structure of the Code of Ethics for Professional Accountants – Phase 2 PDF [543 KB]
  • IESBA Exposure Draft: Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice PDF [375 KB]
  • IESBA Exposure Draft: Proposed Revisions Pertaining to Safeguards in the Code – Phase 2 and Related Conforming Amendments PDF [360 KB]

2016

  • IESBA Exposure Draft: Limited Re-Exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client PDF [356 KB]
  • ICAEW Consultation on guidance on aspects of the ICAEW Code of Ethics:  Public interest responsibility of accountants, identifying and managing conflicts and determining the basis of charging fees PDF [320 KB]
  • IESBA Exposure Draft: Improving the Structure of the Code of Ethics for Professional Accountants – Phase 1 PDF [456 KB]
  • IESBA Exposure Draft: Proposed Revisions Pertaining to Safeguards in the Code – Phase 1 PDF [372 KB]

2015

  • FRC Consultation: Enhancing Confidence in Audit -  PDF [350 KB]
  • IESBA Exposure Draft: Responding to non-compliance with laws and regulations  PDF [471 KB]
  • IESBA Exposure Draft: Proposed changes to Part C of the Code PDF [365 KB]
  • IESBA Consultation Paper: Improving the structure of the Code of Ethics for Professional Accountants PDF [274 KB]

2014

  • Response to the IESBA Consultation Paper: Proposed Strategy and Work Plan, 2014-2018 PDF [280 KB]
  • IESBA Exposure Draft: Proposed changes to certain provisions of the Code addressing the long-association of personnel with an audit or assurance client PDF [320 KB]
  • IESBA Consultation Document: Proposed changes to certain provisions of the Code addressing non-assurance services for audit clients PDF [312 KB]

ICAS Code of Ethics

The ICAS Code of Ethics applies to all members of ICAS, affiliates, students, employees of a member firm or an…

ICAS Ethics Helpline Service

Members with an ethical query can contact us using the following methods.

2023-09-camag 2023-09-camag

Footer links

  • Contact us
  • Terms and conditions
  • Modern slavery statement
  • Privacy notice
  • CA magazine

Connect with ICAS

  • TikTok (opens new window) TikTok Icon
  • Twitter (opens new window) Twitter Icon
  • LinkedIn (opens new window) LinkedIn Icon
  • Instagram (opens new window) Instagram Icon
  • Youtube (opens new window)

ICAS is a member of the following bodies

  • Consultative Committee of Accountancy Bodies (opens new window) Consultative Committee of Accountancy Bodies logo
  • Chartered Accountants Worldwide (opens new window) Chartered Accountants Worldwide logo
  • Global Accounting Alliance (opens new window) Global Accounting Alliance
  • International Federation of Accountants (opens new window) IFAC
  • Access Accountancy (opens new window) Access Acountancy
  • Women in Finance Charter (opens new window) Women in Finance Charter

Charities

  • ICAS Foundation (opens new window) ICAS Foundation
  • SCABA (opens new window) scaba

Accreditations

  • ISO 9001 - RGB (opens new window)
© ICAS 2022

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.

Our cookie policy

ICAS.com uses cookies which are essential for our website to work. We would also like to use analytical cookies to help us improve our website and your user experience. Any data collected is anonymised. Please have a look at the further information in our cookie policy and confirm if you are happy for us to use analytical cookies: