Ethical & professional standards

The Chartered Accountants designation is respected world-wide. It is safeguarded through the Institute’s by-laws, standards and programs, which promote quality, and help reduce members’ operational and professional risk in the advice and services they provide.

We assist members in meeting specific obligations set down by regulators and standard-setters; as well as satisfying the expectations of these stakeholders, members’ clients and the public. We enforce the highest-level ethical, technical and professional standards through a rigorous Professional Conduct process.

We've held a series of master-classes with the Board, regional councils, our key advisory committees and the leadership team, who are available to assist members in understanding and evaluating ethical dilemmas. Here are some additional resources and links around ethical decision-making.

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Members Handbook

  • Find the latest releases and log into the Members' Handbook online.

Access the Handbook

Professional conduct

  • The Professional Conduct Section is the Institute's disciplinary arm, via its complaint and disciplinary process.

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Independence guide

  • A Guide to members to assist in the practical application of the professional independence standards.

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