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
Code of Ethics for Chartered Accountants (Revised 2019)
Code of Ethics for Chartered Accountants (Revised April 28, 2015) (Superseded)
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)
- FAQs on revised ICAP Code of Ethics 2015
- Presentation on revised ICAP Code of Ethics 2015
IESBA Guidance & Material
IESBA Resources on Code of Ethics
Exploring the IESBA Code’ series by ProDio Learning in collaboration with IFAC