Access the code
Guidance and support
Support on Part 4A of the Code
Members undertaking audits in accordance with UK ISAs and other public interest assurance engagements in the UK are expected to applythe FRC definition of a public interest entity (PIE) and to followthe FRC's Ethical Standard 2024.
Where an engagement is being undertaken in accordance with the FRC Ethical Standard, there is no requirement to also comply with Part 4A of the ICAEW Code in relation to the same engagement.
Webinar: 2025 changes
ICAEW has recorded a webinar outlining the 2025 update to the Code of Ethics and what the changes mean for accountants in practice. It covered: the evolving role and mindset expected of professional accountants; and provisions governing the use of technology.
Download slidesPodcast: revisions to the Code
Hear from ICAEW's Director of Trust and Ethics, Laura Hough, on the key changes to the Code of Ethics from 1 July 2025.
Trust and ethics support
ICAEW publishes a range of guidance and resources to support finance practitioners on key ethical issues, including economic crime, business law, better regulation and whistle blowing.
Ethics CPD course
ICAEW provides a free online course to help members apply the Code of Ethics to everyday situations, uphold the highest standards of professional conduct, and satisfy your ethics continuing professional development (CPD) requirements.