ICAS Code of Ethics Part 5- Insolvency Practitioners

The specific provisions for Insolvency Practitioners when performing insolvency or similar engagements are in Part 10 of the ICAS Code of Ethics. Part 10 became effective from 1 October 2025. Part 5 of the ICAS Code of Ethics for Insolvency Practitioners was applicable from 1 May 2020 to 30 September 2025.  Part D of the Code (applicable from 1 January 2014) was applicable until 30 April 2020.