The revised ICAP Code entails ensuring compliance with the five fundamental principles of professional ethics which are integrity, objectivity, professional competence and due care, confidentiality and professional behavior. The revised ICAP Code applies to all Chartered Accountants, whether in practice or not.
The revised ICAP Code of Ethics is effective from July 01, 2015.
Code of Ethics for Chartered Accountants (Revised April 28, 2015)