ICAP adapts the latest issued IESBA Code of Ethics.
The ICAP Code of Ethics 2015 (Superseded) applies to all chartered accountants, whether in practice or not requires and is based on IESBA Code of Ethics which requires chartered accountants to comply with five fundamental principles of professional ethics i.e. integrity, objectivity, professional competence and due care, confidentiality and professional behavior.
The ICAP Code of Ethics 2015 has been superseded by the ICAP Code of Ethics 2019 and has been provided on the ICAP website for reference purposes and to facilitate the members and other stakeholders.
The ICAP Code of Ethics 2019 is the applicable and effective Code of Ethics. It can be accessed at https://www.icap.net.pk/icap-code-of-ethics-2019
Code of Ethics for Chartered Accountants (Revised April 28, 2015)