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  • ICAS Publications

    A "Common Sense" Guide to the Bribery Act 2010   

    Good business ethics makes good business sense. This ICAS guidance is designed to mitigate the risk of members and organisations breaching the requirements of the Bribery Act 2010. (ICAS 2012)

    Shades of Grey  

    In recognition of the work done by the late Dr David Molyneaux in the 2008 publication "What do you do now? Ethical issues encountered by Chartered Accountant", ICAS produced a further series of case studies to try to illustrate the practical implications of the principles contained in the ICAS Code of Ethics. This is designed to raise discussion amongst members and to further embed ethical values and thinking into the day to day work of CAs. (ICAS 2009)

     The individual case studies can be viewed at the following link:


    External Resources

    Institute of Business Ethics - Ethics, Risk and Governance (2014)

    This report sets out why directors need to be actively involved in setting and maintaining a company’s ethical values and suggests some ways to approach it. It aims to help directors define their contribution to the maintenance of sound values and culture.

    Living up to our values - Developing ethical assurance (2006)

    This report provides a practical framework for approaching the assurance of ethical performance against an organisation’s own code of ethics.

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    Finance, business and accountancy news for finance professionals.

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