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Code of Ethics
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Complying With the Code, Fundamental Principles and Conceptual Framework
Chartered Accountants in Service
Part 2 overview
- Applying the Conceptual Framework – Chartered Accountants in Service
- Conflicts of Interest
- Preparation and Presentation of Information
- Acting with Sufficient Expertise
- Financial Interests, Compensation and Incentives Linked to Financial Reporting and Decision Making
- Inducements, Including Gifts and Hospitality
- Responding to Non-compliance with Laws and Regulations in Case of Employment with Listed Entities
- Pressure to Breach the Fundamental Principles
Chartered Accountants in Practice
Part 3 overview
- Applying the Conceptual Framework – Chartered Accountants in Practice
- Conflicts of Interest
- Professional Appointments
- Second Opinions
- Fees and Other Types of Remuneration
- Inducements, Including Gifts and Hospitality
- Custody of Client Assets
- Responding to Non-compliance with Laws and Regulations During the Course of Audit Engagements of Listed Entities
Independence For Audit and Review Engagements
Part 4A overview
- Applying the Conceptual Framework to Independence for Audit and Review Engagements
- Fees
- Compensation and Evaluation Policies
- Gifts and Hospitality
- Actual or Threatened Litigation
- Financial Interests
- Loans and Guarantees
- Business Relationships
- Family and Personal Relationships
- Recent Service with an Audit Client
- Serving as a Director or Officer of an Audit Client
- Employment with an Audit Client
- Temporary Personnel Assignments
- Long Association of Personnel (Including Partner Rotation) with an Audit Client
- Auditor Rotation
- Provision of Non-assurance Services to an Audit Client
- Reports on Special Purpose Financial Statements That Include a Restriction on Use and Distribution (Audit and Review Engagements)
Independence For Assurance Engagements Other Than Audit and Review Engagements
Part 4B overview
- Applying the Conceptual Framework to Independence for Assurance Engagements Other Than Audit and Review Engagements
- Fees
- Gifts and Hospitality
- Actual or Threatened Litigation
- Financial Interests
- Loans and Guarantees
- Business Relationships
- Family and Personal Relationships
- Recent Service with an Assurance Client
- Serving as a Director or Officer of an Assurance Client
- Employment with an Assurance Client
- Long Association of Personnel with an Assurance Client
- Provision of Non-assurance Services to Assurance Clients Other Than Audit and Review Engagement Clients
- Reports That Include a Restriction on Use and Distribution (Assurance Engagements Other Than Audit and Review Engagements)
Ethics Standards For Sustainability Assurance (Including Independence Standards)
Part 5 overview
- Complying with This Part
- The Fundamental Principles
- The Conceptual Framework
- Pressure to Breach the Fundamental Principles
- Applying the Conceptual Framework
- Conflicts of Interest
- Professional Appointments
- Fees and Other Types of Remuneration
- Inducements, Including Gifts and Hospitality
- Custody of Client Assets
- Applying the Conceptual Framework to Independence for Sustainability Assurance Engagements
- Fees
- Compensation and Evaluation Policies
- Gifts and Hospitality
- Actual or Threatened Litigation
- Financial Interests
- Loans and Guarantees
- Business Relationships
- Family and Personal Relationships
- Recent Service with a Sustainability Assurance Client
- Serving as a Director or Officer of a Sustainability Assurance Client
- Employment with a Sustainability Assurance Client
- Temporary Personnel Assignments
- Provision of Non-assurance Services to a Sustainability Assurance Client