{"id":18,"date":"2025-04-25T11:09:24","date_gmt":"2025-04-25T11:09:24","guid":{"rendered":"http:\/\/localhost\/aseb\/?page_id=18"},"modified":"2026-04-20T04:49:48","modified_gmt":"2026-04-20T04:49:48","slug":"code-of-ethics-for-chartered-accountants-revised-2024","status":"publish","type":"page","link":"https:\/\/icap.org.pk\/aseb\/ethics\/code-of-ethics-for-chartered-accountants-revised-2024\/","title":{"rendered":"Code of Ethics for Chartered Accountants (Revised 2024)"},"content":{"rendered":"<div style=\"font-family: Arial, sans-serif; margin: 30px; color: #333333; line-height: 1.6;\">\n<div style=\"background-color: #f4f6f9; border-left: 6px solid #5498c9; padding: 20px; margin-bottom: 30px; border-radius: 8px; box-shadow: 0 2px 6px rgba(0,0,0,0.08);\">\n<p>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.<\/p>\n<p><strong>Digital Version: <\/strong><a style=\"color: #1a73e8; text-decoration: none;\" href=\"https:\/\/www.icap.net.pk\/wp-content\/uploads\/2025\/03\/ICAP-Code-of-Ethics-Revised-2024.pdf\" target=\"_blank\" rel=\"noopener\">Code of Ethics for Chartered Accountants (Revised 2024)<br \/>\n<\/a><\/p>\n<\/div>\n<table style=\"width: 100%; border-collapse: collapse; box-shadow: 0 2px 8px rgba(0,0,0,0.1); border-radius: 8px; overflow: hidden;\">\n<thead>\n<tr style=\"background-color: #5498c9;\">\n<th style=\"padding: 14px 18px; color: white; text-align: center;\">Date<\/th>\n<th style=\"padding: 14px 18px; color: white; text-align: center;\">Brochure \/ Flyer<\/th>\n<th style=\"padding: 14px 18px; color: white; text-align: center;\">City<\/th>\n<th style=\"padding: 14px 18px; color: white; text-align: center;\">Presentation<\/th>\n<th style=\"padding: 14px 18px; color: white; text-align: center;\">Photographs \/ Recording<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #f9f9f9;\">\n<td style=\"padding: 12px 15px; text-align: center;\">03 May 2024<\/td>\n<td style=\"padding: 12px 15px; text-align: left;\"><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/wp-content\/uploads\/2024\/05\/Seminar-Flyer-on-Draft-revised-ICAP-Code-of-Ethic-2024-May-3-2024.pdf\" target=\"_blank\" rel=\"noopener\">Seminar on Draft ICAP Code of Ethics 2024<br \/>\n<\/a><\/td>\n<td style=\"padding: 12px 15px; text-align: center;\">Karachi<\/td>\n<td style=\"padding: 12px 15px; text-align: left;\"><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/wp-content\/uploads\/2024\/05\/Presentation-on-Part-I-II-III-of-Draft-ICAP-Code-of-Ethics-2024.pdf\" target=\"_blank\" rel=\"noopener\">Presentation on Part I, II &amp; III<\/a><br \/>\n<a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/wp-content\/uploads\/2024\/05\/Presentation-on-Part-4-May-3-2024.pdf\" target=\"_blank\" rel=\"noopener\">Presentation on Part IV<\/a><\/td>\n<td style=\"padding: 12px 15px; text-align: center;\"><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/wp-content\/uploads\/2024\/05\/Group-photo-Seminar-on-Draft-revised-ICAP-Code-of-Ethic-2024-May-3-2024.pdf\" target=\"_blank\" rel=\"noopener\">Photographs<\/a><br \/>\n<a style=\"color: #1a73e8; text-decoration: none;\" href=\"https:\/\/fb.watch\/rVurM1ye80\/\" target=\"_blank\" rel=\"noopener\">Watch Video<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"color: #2c3e50; margin-top: 40px; font-size: 22px;\">Code of Ethics for Chartered Accountants<\/h2>\n<p><a style=\"color: #1a73e8; text-decoration: none;\" href=\"https:\/\/www.icap.net.pk\/wp-content\/uploads\/2019\/10\/Code-of-Ethics-for-Chartered-Accountants2019.pdf\" target=\"_blank\" rel=\"noopener\">Code of Ethics for Chartered Accountants (Revised 2019)<\/a><br \/>\n<a style=\"color: #1a73e8; text-decoration: none;\" href=\"https:\/\/icap.net.pk\/wp-content\/uploads\/2013\/12\/ICAP-revised-Code-of-Ethics-2015.pdf\" target=\"_blank\" rel=\"noopener\">Code of Ethics for Chartered Accountants (Revised April 28, 2015)<\/a> (Superseded)<\/p>\n<h2 style=\"color: #2c3e50; margin-top: 40px; font-size: 22px;\">ICAP Publications \/ Guidance Material<\/h2>\n<ul style=\"padding-left: 20px;\">\n<li><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/files\/pdf\/ethic\/qaNOCLAR.pdf\">Questions and Answers on Responding to Non-Compliance with Laws and Regulations (NOCLAR)<\/a><\/li>\n<li><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/files\/pdf\/ethic\/qaLongassociatioclient2.pdf\">Questions and Answers on Long Association of Personnel with an Audit Client<\/a><\/li>\n<li><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/files\/pdf\/ethic\/QAClient3.pdf\">Questions and Answers on Provision of Non-Assurance Services to an Audit Client<\/a><\/li>\n<li><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/wp-content\/uploads\/2019\/05\/PresentationCodeofEthics2019Haroon.pptx\">Presentation on Code of Ethics 2019<\/a> (March 2019 | Karachi)<\/li>\n<li><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/wp-content\/uploads\/2019\/05\/PresentationCodeofEthics2019Sohail.pptx\">Presentation on Code of Ethics 2019<\/a> (April 2019 | Lahore \/ Islamabad)<\/li>\n<li><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/wp-content\/uploads\/2018\/04\/Brief-on-NOCLAR-for-website.pdf\">Brief on NOCLAR<\/a><\/li>\n<li><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/wp-content\/uploads\/2018\/03\/NOCLAR-Presentation-Mar-19.pdf\">Presentation on NOCLAR<\/a> (March 2018 | Islamabad)<\/li>\n<li><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/wp-content\/uploads\/2018\/04\/NOCLAR-presentation-April-03.pptx\">Presentation on NOCLAR<\/a> (April 2018 | Karachi)<\/li>\n<li><a style=\"color: #1a73e8; text-decoration: none;\" href=\"https:\/\/icap.net.pk\/wp-content\/uploads\/2013\/12\/FAQs-on-revised-Code-Final.pdf\">FAQs on revised ICAP Code of Ethics 2015<\/a><\/li>\n<li><a style=\"color: #1a73e8; text-decoration: none;\" href=\"https:\/\/icap.net.pk\/wp-content\/uploads\/2013\/12\/Presentation-on-revised-ICAP-Code-of-Ethics-2015.pdf\">Presentation on revised ICAP Code of Ethics 2015<\/a><\/li>\n<\/ul>\n<h2 style=\"color: #2c3e50; margin-top: 40px; font-size: 22px;\">IESBA Guidance &amp; Material<\/h2>\n<p><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/iesba-resources\">IESBA Resources on Code of Ethics<\/a><\/p>\n<p><a style=\"color: #1a73e8; text-decoration: none;\" href=\"https:\/\/www.prodiolearning.com\/course\/exploring-the-iesba-code-free#:~:text=The%20Exploring%20the%20IESBA%20Code,(including%20International%20Independence%20Standards)\">Exploring the IESBA Code\u2019 series by ProDio Learning in collaboration with IFAC<\/a><\/p>\n<\/div>\n<div style=\"font-family: Arial, sans-serif; margin: 30px; color: #333333; line-height: 1.6;\">\n<h2 style=\"color: #2c3e50; margin-top: 40px; font-size: 22px;\">Webinar Series on Code<\/h2>\n<div style=\"background-color: #f9f9f9; padding: 20px; border-radius: 10px; box-shadow: 0 2px 8px rgba(0,0,0,0.1); margin-bottom: 30px;\">\n<p style=\"margin-bottom: 20px;\"><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/icap.net.pk\/files\/pdf\/ethic\/webinar\/webinarseriesonICAPCodeofEthics2019.pdf\" target=\"_blank\" rel=\"noopener\">Webinar Series on the ICAP Code of Ethics for Chartered Accountants (Revised 2019)<br \/>\n<\/a><\/p>\n<table style=\"width: 100%; border-collapse: collapse; box-shadow: 0 2px 6px rgba(0,0,0,0.08); border-radius: 8px; overflow: hidden;\">\n<thead>\n<tr style=\"background-color: #5498c9;\">\n<th style=\"padding: 14px; color: white; text-align: center;\">#<\/th>\n<th style=\"padding: 14px; color: white; text-align: center;\">Flyer<\/th>\n<th style=\"padding: 14px; color: white; text-align: center;\">Presentation<\/th>\n<th style=\"padding: 14px; color: white; text-align: center;\">Video<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #ffffff;\">\n<td style=\"padding: 12px; text-align: center;\">1.<\/td>\n<td style=\"padding: 12px;\"><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/icap.net.pk\/files\/pdf\/ethic\/webinar\/WebinarFlyeronAuditPartnerRotation.pdf\" target=\"_blank\" rel=\"noopener\">Webinar on Audit Partner Rotation <\/a><span style=\"color: #555;\">(31\/03\/2021)<\/span><\/td>\n<td style=\"padding: 12px;\"><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/icap.net.pk\/files\/pdf\/ethic\/webinar\/PresentationAuditPartnerRotation.pdf\" target=\"_blank\" rel=\"noopener\">Presentation on Audit Partner Rotation<br \/>\n<\/a><\/td>\n<td style=\"padding: 12px; text-align: center;\"><a style=\"color: #1a73e8; text-decoration: none; font-weight: bold;\" href=\"https:\/\/www.youtube.com\/embed\/-wddnMszASk\" target=\"_blank\" rel=\"noopener\">Watch Now<\/a><\/td>\n<\/tr>\n<tr style=\"background-color: #f4f6f9;\">\n<td style=\"padding: 12px; text-align: center;\">2.<\/td>\n<td style=\"padding: 12px;\"><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/files\/webinar\/WebinarAuditorappointment.pdf\" target=\"_blank\" rel=\"noopener\">Webinar on Auditor\u2019s Appointment <\/a><span style=\"color: #555;\">(06\/05\/2021)<\/span><\/td>\n<td style=\"padding: 12px;\"><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/icap.net.pk\/files\/webinar\/Presentation-on-Auditor-Apppintment.pptx\" target=\"_blank\" rel=\"noopener\">Presentation on Auditor\u2019s Appointment<br \/>\n<\/a><\/td>\n<td style=\"padding: 12px; text-align: center;\"><a style=\"color: #1a73e8; text-decoration: none; font-weight: bold;\" href=\"https:\/\/www.youtube.com\/embed\/1WpqyQElOMY\" target=\"_blank\" rel=\"noopener\">Watch Now<\/a><\/td>\n<\/tr>\n<tr style=\"background-color: #ffffff;\">\n<td style=\"padding: 12px; text-align: center;\">3.<\/td>\n<td style=\"padding: 12px;\"><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/files\/webinar\/webinarNOCLAR-flyer.pdf\" target=\"_blank\" rel=\"noopener\">Webinar on \u2018Non-Compliance with Laws and Regulations\u2019 (NOCLAR) <\/a><span style=\"color: #555;\">(10\/06\/2021)<\/span><\/td>\n<td style=\"padding: 12px;\"><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/icap.net.pk\/files\/webinar\/Presentation-on-Auditor-Apppintment.pptx\" target=\"_blank\" rel=\"noopener\">Presentation on NOCLAR \u2013 Auditor\u2019s Perspective<\/a><br \/>\n<a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/icap.net.pk\/files\/webinar\/RespondingNOCLAR%20IndustryPerspective.pptx\" target=\"_blank\" rel=\"noopener\">Presentation on NOCLAR \u2013 Industry Perspective<br \/>\n<\/a><\/td>\n<td style=\"padding: 12px; text-align: center;\"><a style=\"color: #1a73e8; text-decoration: none; font-weight: bold;\" href=\"https:\/\/www.youtube.com\/embed\/fOBgxKxJaZo\" target=\"_blank\" rel=\"noopener\">Watch Now<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>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) Date Brochure \/ Flyer City Presentation [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":91,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-18","page","type-page","status-publish","hentry","entry"],"_links":{"self":[{"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages\/18"}],"collection":[{"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/comments?post=18"}],"version-history":[{"count":27,"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages\/18\/revisions"}],"predecessor-version":[{"id":624,"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages\/18\/revisions\/624"}],"up":[{"embeddable":true,"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages\/91"}],"wp:attachment":[{"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/media?parent=18"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}