Blog
Changes to the ICAS Code of Ethics – what do the changes mean for ICAS firms?
Zoe Beels
2 July 2026
Changes to the ICAS Code of Ethics – what do the changes mean for ICAS firms?
In our first blog, we discussed the changes made to the ICAS Code of Ethics and what those changes mean for members.
The 2026 updates to the ICAS Code of Ethics have significant implications that extend well beyond individual members. For firms, the strengthened framework around professional behaviour raises important questions about how they respond when a member employed by or practising within the firm may have fallen short of the expected standard. Those questions touch on reporting obligations, internal investigations, and the practical steps firms need to take to ensure they are meeting their own regulatory duties.
9 June 2026
Professional behaviour and the junior accountant: understanding your personal obligations
As a junior accountant, you are likely already comfortable with the core technical principles that support your role. Much of your day‑to‑day work is shaped by financial reporting obligations and the need to comply with accounting standards. These are the expectations most junior accountants encounter early on, and many develop a practical understanding of them as they begin their careers.
19 May 2026
Changes to the ICAS Code of Ethics – what do the changes mean for ICAS members
For many chartered accountants, the ethical obligations that come with membership have traditionally been understood through the lens of financial propriety. The issues that have historically dominated the conversation around professional ethics in the accountancy sector have been conflicts of interest, independence, or objectivity in client work.
2 February 2026
ICAEW’s new Guidance on Disciplinary Sanctions: what accountants and accountancy firms need to know
The regulatory landscape for accountants is progressively evolving, driven by heightened public expectations, increased scrutiny of professional conduct, and a greater push for transparency across regulated professions.
19 January 2026
Accountancy regulators confront AI cheating in exams
The Association of Chartered Certified Accountants (ACCA) has confirmed that from March 2026, most exams will return to in-person settings. Remote assessments will only be permitted in exceptional circumstances, such as medical needs or where no exam centre is available. This change reverses the flexibility introduced during the Covid-19 pandemic.