Exposure Draft of the Code of Ethics for Chartered Accountants (Revised 2024)

We are pleased to issue Exposure Draft of the Code of Ethics for Chartered Accountants (Revised 2024), through enclosed Circular No. 12, for your comments.

ICAP as a member of the International Federation of Accountants is committed to the adoption of the IESBA issued ethical requirements. The draft Code of Ethics for Chartered Accountants (Revised 2024) is based on the IESBA’s 2023 Edition of the Handbook of the Code of Ethics for Professional Accountants (including International Independence Standards).

You can access the Draft Revised Code at https://www.icap.net.pk/open-for-comment

We request you to be part of the consultation process and look forward to your valued comments on the Draft Revised ICAP Code at dtscomments@icap.org.pk, by January 31, 2024.

Circular 12 – Exposure Draft of the Code of Ethics for Chartered Accountants (Revised 2024)

Appendix A to Circular No.12 of ICAP Code revised 2024