On the recommendation of the Auditing Standards and Ethics Committee (ASEC), the Council of the Institute in its 387th meeting held on July 19-20, 2024 has adopted the revised Code of Ethics to be effective from January 01, 2026.
Digital Version: Code of Ethics for Chartered Accountants (Revised 2024)
Code of Ethics for Chartered Accountants (Revised 2019)
Code of Ethics for Chartered Accountants (Revised 2019)
ICAP Publications / Guidance Material
- Questions and Answers on Responding to Non-Compliance with Laws and Regulations (NOCLAR)
- Questions and Answers on Long Association of Personnel with an Audit Client
- Questions and Answers on Provision of Non-Assurance Services to an Audit Client
- Presentation on Code of Ethics 2019 (March 2019 | Karachi)
- Presentation on Code of Ethics 2019 (April 2019 | Lahore / Islamabad)
- Brief on NOCLAR
- Presentation on NOCLAR (March 2018 | Islamabad)
- Presentation on NOCLAR (April 2018 | Karachi)
IESBA Guidance & Material
IESBA Resources on Code of Ethics
Exploring the IESBA Code’ series by ProDio Learning in collaboration with IFAC