ICAP Code of Ethics 2019

Code of Ethics for Chartered Accountants (Revised 2019)

On the recommendation of the Auditing Standards and Ethics Committee (ASEC), the Council of the Institute in its 316th meeting held on July 25-26, 2019 has adopted the revised Code of Ethics to be effective from July 1, 2020.

Code of Ethics for Chartered Accountants (Revised 2019)

Publications / Guidance Material

Technical Services Department has also compiled a list of useful international guidance material to help you understand and apply the Code of Ethics. These documents have not been reviewed, drafted or approved by ICAP. ICAP accepts no responsibility or liability that might occur directly or indirectly as a consequence of the use, application or reliance on these resources.

Questions and Answers on Responding to Non-Compliance with Laws and Regulations (NOCLAR) New

Questions and Answers on Long Association of Personnel with an Audit Client New

Questions and Answers on Provision of Non-Assurance Services to an Audit ClientNew

Presentation on Code of Ethics 2019 ( March 2019 | Karachi)

Presentation on Code of Ethics 2019 (April 2019 | Lahore / Islamabad)

Brief on NOCLAR

Presentation on NOCLAR (March 2018 | Islamabad)

Presentation on NOCLAR (April 2018 | Karachi)

International Ethics Standard Board for Accountants (IESBA)

About the IESBA Restructured Code


(July 2019 | IESBA)

IESBA Table for Concordance for Code of Ethics


IESBA Responding to NOCLAR at a Glance

IESBA Code of Ethics High Level Summary of Prohibitions Applicable to Audit of Public Interest Entities