ICAEW Ethical Framework

This module will enable you to

• Reflect the principles guiding the Code of Ethics in all the work you do.
• Identify threats to ethical work.
• Recognise the ethical issues specific to audit work.
• Recognise the ethical issues specific to tax work.

About the module

All accountants, ICAEW member or otherwise, have a public duty to remain ethical. It's a responsibility that may sometimes get overshadowed by tight deadlines, demanding bosses, or difficult clients. Yet, ethics is still at the core of the work an accountant does. So, it's worth giving ourselves a refresher on the Code of Ethics that we signed up for.

This course covers the importance of integrity and the independent position accountants are bound to hold throughout their work. We look at the balance they must maintain to fulfil their responsibilities to clients and employers while keeping the public interest at heart, and some of the ethical threats and conflicts of interest they may face, and ways to react to them.