Understanding the changes to the ICAEW’s Code of Ethics: key updates to the principle of professional behaviour

The ICAEW is amending the definition of professional behaviour within its Code of Ethics, with changes coming into effect on 1st July 2025. In our video mini-series Head of Accountancy Advisory Julie Matheson explains the changes to the wording of this key part of the ethical code, as well as the impact on members and firms which may identify behaviour falling foul of the principle.  

In the first instalment of the series, Julie describes the important changes to this longstanding ethical requirement and how they could impact ICAEW members.