Understanding the changes to the ICAEW’s Code of Ethics: when and how to report a potential breach of the code

The ICAEW is amending the definition of professional behaviour within its Code of Ethics. In our video mini-series Head of Accountancy Advisory Julie Matheson explains the changes to the wording of this key part of the ethical code, as well as its impact on members and firms which may identify behaviour falling foul of the principle.

In this third and final instalment of the series, Julie provides some guidance on how to report an alleged breach of the Code to the ICAEW, and discusses matters firms should consider prior to making a report.