Resources and support
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Ethics CPD for all ICAS Members
ICAS introduces a requirement for ethics CPD for all ICAS members.
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Protect helpline for CAs
We’ve joined forces with Protect to launch a new helpline offering independent and confidential whistleblowing advice for our Members.
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Video: Ethics - the heart of your business
Hear experienced business leader discuss the importance of ethics for any business.
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Non-compliance with laws and regulations
James Barbour summarises the key points in ICAS' response to the IESBA Exposure Draft
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Speak-up safely
"Professional accountants might well encounter inappropriate or unethical behaviour at some stage of their careers. It is a hallmark of professional accountants that they need to have regard not only to their own interests, or those of their clients or employers, but also to the public interest."
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ICAS publishes new ethics guidance
"As part of ICAS’ ‘The Power of One’ business ethics initiative, the ICAS Ethics Board has published the guidance paper, “The Ethical Journey – The Right, the Good and the Virtuous”, to help ICAS members make the ‘journey’ from identifying an ethical dilemma to its resolution."
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The Ethical Journey
CAs have an important role to play in embedding a culture of ethics within their organisations.
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The CA and the organisation
CAs have an important role to play in embedding a culture of ethics within their organisations.
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Organisational culture and values
"Successful organisational values are those that are “properly set, clearly stated and always lived."
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ICAS Ethics Board
The Ethics Board’s mission is to provide knowledge, guidance and assistance to ICAS members in order that they may meet the ethical responsibilities of their profession; and to support, guide, and challenge the ICAS leadership with its strategic goal
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Power of One - Personal Reputation
Reputation is everything. It takes a lifetime to build a reputation but only one moment to lose it.
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Shades of Grey: Directors' Dilemmas
"This report builds on the work of the ICAS’s Ethics Committee in Shades of Grey: Ethical Dilemmas,"
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Responsibility and ethical leadership
CAs can be found in all walks of life and need to take personal responsibility for the important role they have to play.
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Moral Courage
"It is not always easy to do ""the right thing"" - ethical leadership requires moral courage."
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Ethics and The Power of One
ICAS calls on every CA to place ethical leadership at the heart of their professional responsibilities
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Discussion paper Ethics Principles
ICAS' proposed amendments to the principles within the ICAS Code of Ethics
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Ethical standards for auditors
James Barbour highlights the FRC's key proposed changes to its ethical standard for auditors.
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Ethical issues encountered by CAs
This report records a series of 28 experiences of ethical challenge that have been faced by Chartered Accountants.
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Ethics: Shades of grey
This report includes a number of topical case studies designed to raise discussions on ethical values
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Ethical dilemma 18: Deal or no deal
Topical case study designed to help embed ethical values and thinking into the day to day work of Chartered Accountants