Complied AIComplied AIBack to law libraryReading nowCode of Ethics0 chapters · 74 standards
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Code of Ethics

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1Complying With the Code, Fundamental Principles and Conceptual Framework3 sections
Part 1 overview
  • 100Complying with the Code
  • 110The Fundamental Principles
  • 120The Conceptual Framework
1

Complying With the Code, Fundamental Principles and Conceptual Framework

3 sections
  • 100Complying with the Code
  • 110The Fundamental Principles
  • Browse 1 more provision
2Chartered Accountants in Service8 sections
Part 2 overview
  • 200Applying the Conceptual Framework – Chartered Accountants in Service
  • 210Conflicts of Interest
  • 220Preparation and Presentation of Information
  • 230Acting with Sufficient Expertise
  • 240Financial Interests, Compensation and Incentives Linked to Financial Reporting and Decision Making
  • 250Inducements, Including Gifts and Hospitality
  • 260Responding to Non-compliance with Laws and Regulations in Case of Employment with Listed Entities
  • 270Pressure to Breach the Fundamental Principles
2

Chartered Accountants in Service

8 sections
  • 200Applying the Conceptual Framework – Chartered Accountants in Service
  • 210Conflicts of Interest
  • Browse 6 more provisions
3Chartered Accountants in Practice8 sections
Part 3 overview
  • 300Applying the Conceptual Framework – Chartered Accountants in Practice
  • 310Conflicts of Interest
  • 320Professional Appointments
  • 321Second Opinions
  • 330Fees and Other Types of Remuneration
  • 340Inducements, Including Gifts and Hospitality
  • 350Custody of Client Assets
  • 360Responding to Non-compliance with Laws and Regulations During the Course of Audit Engagements of Listed Entities
3

Chartered Accountants in Practice

8 sections
  • 300Applying the Conceptual Framework – Chartered Accountants in Practice
  • 310Conflicts of Interest
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4AIndependence For Audit and Review Engagements17 sections
Part 4A overview
  • 400Applying the Conceptual Framework to Independence for Audit and Review Engagements
  • 410Fees
  • 411Compensation and Evaluation Policies
  • 420Gifts and Hospitality
  • 430Actual or Threatened Litigation
  • 510Financial Interests
  • 511Loans and Guarantees
  • 520Business Relationships
  • 521Family and Personal Relationships
  • 522Recent Service with an Audit Client
  • 523Serving as a Director or Officer of an Audit Client
  • 524Employment with an Audit Client
  • 525Temporary Personnel Assignments
  • 540Long Association of Personnel (Including Partner Rotation) with an Audit Client
  • 550Auditor Rotation
  • 600Provision of Non-assurance Services to an Audit Client
  • 800Reports on Special Purpose Financial Statements That Include a Restriction on Use and Distribution (Audit and Review Engagements)
4A

Independence For Audit and Review Engagements

17 sections
  • 400Applying the Conceptual Framework to Independence for Audit and Review Engagements
  • 410Fees
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4BIndependence For Assurance Engagements Other Than Audit and Review Engagements14 sections
Part 4B overview
  • 900Applying the Conceptual Framework to Independence for Assurance Engagements Other Than Audit and Review Engagements
  • 905Fees
  • 906Gifts and Hospitality
  • 907Actual or Threatened Litigation
  • 910Financial Interests
  • 911Loans and Guarantees
  • 920Business Relationships
  • 921Family and Personal Relationships
  • 922Recent Service with an Assurance Client
  • 923Serving as a Director or Officer of an Assurance Client
  • 924Employment with an Assurance Client
  • 940Long Association of Personnel with an Assurance Client
  • 950Provision of Non-assurance Services to Assurance Clients Other Than Audit and Review Engagement Clients
  • 990Reports That Include a Restriction on Use and Distribution (Assurance Engagements Other Than Audit and Review Engagements)
4B

Independence For Assurance Engagements Other Than Audit and Review Engagements

14 sections
  • 900Applying the Conceptual Framework to Independence for Assurance Engagements Other Than Audit and Review Engagements
  • 905Fees
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5Ethics Standards For Sustainability Assurance (Including Independence Standards)24 sections
Part 5 overview
  • 5100Complying with This Part
  • 5110The Fundamental Principles
  • 5120The Conceptual Framework
  • 5270Pressure to Breach the Fundamental Principles
  • 5300Applying the Conceptual Framework
  • 5310Conflicts of Interest
  • 5320Professional Appointments
  • 5330Fees and Other Types of Remuneration
  • 5340Inducements, Including Gifts and Hospitality
  • 5350Custody of Client Assets
  • 5400Applying the Conceptual Framework to Independence for Sustainability Assurance Engagements
  • 5410Fees
  • 5411Compensation and Evaluation Policies
  • 5420Gifts and Hospitality
  • 5430Actual or Threatened Litigation
  • 5510Financial Interests
  • 5511Loans and Guarantees
  • 5520Business Relationships
  • 5521Family and Personal Relationships
  • 5522Recent Service with a Sustainability Assurance Client
  • 5523Serving as a Director or Officer of a Sustainability Assurance Client
  • 5524Employment with a Sustainability Assurance Client
  • 5525Temporary Personnel Assignments
  • 5600Provision of Non-assurance Services to a Sustainability Assurance Client
5

Ethics Standards For Sustainability Assurance (Including Independence Standards)

24 sections
  • 5100Complying with This Part
  • 5110The Fundamental Principles
  • Browse 22 more provisions