{"id":18,"date":"2025-04-25T11:09:24","date_gmt":"2025-04-25T11:09:24","guid":{"rendered":"http:\/\/localhost\/aseb\/?page_id=18"},"modified":"2026-07-10T06:42:03","modified_gmt":"2026-07-10T06:42:03","slug":"code-of-ethics-for-chartered-accountants-revised-2024","status":"publish","type":"page","link":"https:\/\/sites.icap.org.pk\/aseb\/ethics\/code-of-ethics-for-chartered-accountants-revised-2024\/","title":{"rendered":"Code of Ethics for Chartered Accountants (Revised 2024)"},"content":{"rendered":"<div style=\"font-family: Arial, sans-serif; margin: 30px; color: #333333; line-height: 1.6;\">\n<div style=\"background-color: #f4f6f9; border-left: 6px solid #5498c9; padding: 20px; margin-bottom: 30px; border-radius: 8px; box-shadow: 0 2px 6px rgba(0,0,0,0.08);\">\n<p>On the recommendation of the Practicing Members Committee (PMC), the Council of the Institute in its 416th meeting held on June 7, 2026 has approved the inclusion of the new clauses in Section 370 of the ICAP Code of Ethics for Chartered Accountants (Revised 2024) to be effective from July 01, 2026.<\/p>\n<p><strong>Digital Version: <\/strong><a style=\"color: #1a73e8; text-decoration: none;\" href=\"https:\/\/sites.icap.org.pk\/aseb\/wp-content\/uploads\/2026\/07\/ICAP-Code-of-Ethics-for-Chartered-Accountants-Revised-2024.pdf\" target=\"_blank\" rel=\"noopener\">Code of Ethics for Chartered Accountants (Revised 2024)<\/a> \u2013 <em><strong><span style=\"color: #ff0000;\">Updated<\/span><\/strong><\/em><\/p>\n<p>On the recommendation of the Auditing Standards and Ethics Committee (ASEC), the Council of the Institute in its 387th meeting held on July 19-20, 2024 has adopted the revised Code of Ethics to be effective from January 01, 2026.<\/p>\n<p><strong>Digital Version: <\/strong><a style=\"color: #1a73e8; text-decoration: none;\" href=\"https:\/\/www.icap.net.pk\/wp-content\/uploads\/2025\/03\/ICAP-Code-of-Ethics-Revised-2024.pdf\" target=\"_blank\" rel=\"noopener\">Code of Ethics for Chartered Accountants (Revised 2024)<br \/>\n<\/a><\/p>\n<\/div>\n<table style=\"width: 100%; border-collapse: collapse; box-shadow: 0 2px 8px rgba(0,0,0,0.1); border-radius: 8px; overflow: hidden;\">\n<thead>\n<tr style=\"background-color: #5498c9;\">\n<th style=\"padding: 14px 18px; color: white; text-align: center;\">Date<\/th>\n<th style=\"padding: 14px 18px; color: white; text-align: center;\">Brochure \/ Flyer<\/th>\n<th style=\"padding: 14px 18px; color: white; text-align: center;\">City<\/th>\n<th style=\"padding: 14px 18px; color: white; text-align: center;\">Presentation<\/th>\n<th style=\"padding: 14px 18px; color: white; text-align: center;\">Photographs \/ Recording<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #f9f9f9;\">\n<td style=\"padding: 12px 15px; text-align: center;\">03 May 2024<\/td>\n<td style=\"padding: 12px 15px; text-align: left;\"><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/wp-content\/uploads\/2024\/05\/Seminar-Flyer-on-Draft-revised-ICAP-Code-of-Ethic-2024-May-3-2024.pdf\" target=\"_blank\" rel=\"noopener\">Seminar on Draft ICAP Code of Ethics 2024<br \/>\n<\/a><\/td>\n<td style=\"padding: 12px 15px; text-align: center;\">Karachi<\/td>\n<td style=\"padding: 12px 15px; text-align: left;\"><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/wp-content\/uploads\/2024\/05\/Presentation-on-Part-I-II-III-of-Draft-ICAP-Code-of-Ethics-2024.pdf\" target=\"_blank\" rel=\"noopener\">Presentation on Part I, II &amp; III<\/a><br \/>\n<a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/wp-content\/uploads\/2024\/05\/Presentation-on-Part-4-May-3-2024.pdf\" target=\"_blank\" rel=\"noopener\">Presentation on Part IV<\/a><\/td>\n<td style=\"padding: 12px 15px; text-align: center;\"><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/wp-content\/uploads\/2024\/05\/Group-photo-Seminar-on-Draft-revised-ICAP-Code-of-Ethic-2024-May-3-2024.pdf\" target=\"_blank\" rel=\"noopener\">Photographs<\/a><br \/>\n<a style=\"color: #1a73e8; text-decoration: none;\" href=\"https:\/\/fb.watch\/rVurM1ye80\/\" target=\"_blank\" rel=\"noopener\">Watch Video<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"color: #2c3e50; margin-top: 40px; font-size: 22px;\">Code of Ethics for Chartered Accountants<\/h2>\n<p><a style=\"color: #1a73e8; text-decoration: none;\" href=\"https:\/\/www.icap.net.pk\/wp-content\/uploads\/2019\/10\/Code-of-Ethics-for-Chartered-Accountants2019.pdf\" target=\"_blank\" rel=\"noopener\">Code of Ethics for Chartered Accountants (Revised 2019)<\/a><br \/>\n<a style=\"color: #1a73e8; text-decoration: none;\" href=\"https:\/\/icap.net.pk\/wp-content\/uploads\/2013\/12\/ICAP-revised-Code-of-Ethics-2015.pdf\" target=\"_blank\" rel=\"noopener\">Code of Ethics for Chartered Accountants (Revised April 28, 2015)<\/a> (Superseded)<\/p>\n<h2 style=\"color: #2c3e50; margin-top: 40px; font-size: 22px;\">ICAP Publications \/ Guidance Material<\/h2>\n<ul style=\"padding-left: 20px;\">\n<li><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/files\/pdf\/ethic\/qaNOCLAR.pdf\">Questions and Answers on Responding to Non-Compliance with Laws and Regulations (NOCLAR)<\/a><\/li>\n<li><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/files\/pdf\/ethic\/qaLongassociatioclient2.pdf\">Questions and Answers on Long Association of Personnel with an Audit Client<\/a><\/li>\n<li><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/files\/pdf\/ethic\/QAClient3.pdf\">Questions and Answers on Provision of Non-Assurance Services to an Audit Client<\/a><\/li>\n<li><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/wp-content\/uploads\/2019\/05\/PresentationCodeofEthics2019Haroon.pptx\">Presentation on Code of Ethics 2019<\/a> (March 2019 | Karachi)<\/li>\n<li><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/wp-content\/uploads\/2019\/05\/PresentationCodeofEthics2019Sohail.pptx\">Presentation on Code of Ethics 2019<\/a> (April 2019 | Lahore \/ Islamabad)<\/li>\n<li><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/wp-content\/uploads\/2018\/04\/Brief-on-NOCLAR-for-website.pdf\">Brief on NOCLAR<\/a><\/li>\n<li><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/wp-content\/uploads\/2018\/03\/NOCLAR-Presentation-Mar-19.pdf\">Presentation on NOCLAR<\/a> (March 2018 | Islamabad)<\/li>\n<li><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/wp-content\/uploads\/2018\/04\/NOCLAR-presentation-April-03.pptx\">Presentation on NOCLAR<\/a> (April 2018 | Karachi)<\/li>\n<li><a style=\"color: #1a73e8; text-decoration: none;\" href=\"https:\/\/icap.net.pk\/wp-content\/uploads\/2013\/12\/FAQs-on-revised-Code-Final.pdf\">FAQs on revised ICAP Code of Ethics 2015<\/a><\/li>\n<li><a style=\"color: #1a73e8; text-decoration: none;\" href=\"https:\/\/icap.net.pk\/wp-content\/uploads\/2013\/12\/Presentation-on-revised-ICAP-Code-of-Ethics-2015.pdf\">Presentation on revised ICAP Code of Ethics 2015<\/a><\/li>\n<\/ul>\n<h2 style=\"color: #2c3e50; margin-top: 40px; font-size: 22px;\">IESBA Guidance &amp; Material<\/h2>\n<p><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/iesba-resources\">IESBA Resources on Code of Ethics<\/a><\/p>\n<p><a style=\"color: #1a73e8; text-decoration: none;\" href=\"https:\/\/www.prodiolearning.com\/course\/exploring-the-iesba-code-free#:~:text=The%20Exploring%20the%20IESBA%20Code,(including%20International%20Independence%20Standards)\">Exploring the IESBA Code\u2019 series by ProDio Learning in collaboration with IFAC<\/a><\/p>\n<\/div>\n<div style=\"font-family: Arial, sans-serif; margin: 30px; color: #333333; line-height: 1.6;\">\n<h2 style=\"color: #2c3e50; margin-top: 40px; font-size: 22px;\">Webinar Series on Code<\/h2>\n<div style=\"background-color: #f9f9f9; padding: 20px; border-radius: 10px; box-shadow: 0 2px 8px rgba(0,0,0,0.1); margin-bottom: 30px;\">\n<p style=\"margin-bottom: 20px;\"><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/icap.net.pk\/files\/pdf\/ethic\/webinar\/webinarseriesonICAPCodeofEthics2019.pdf\" target=\"_blank\" rel=\"noopener\">Webinar Series on the ICAP Code of Ethics for Chartered Accountants (Revised 2019)<br \/>\n<\/a><\/p>\n<table style=\"width: 100%; border-collapse: collapse; box-shadow: 0 2px 6px rgba(0,0,0,0.08); border-radius: 8px; overflow: hidden;\">\n<thead>\n<tr style=\"background-color: #5498c9;\">\n<th style=\"padding: 14px; color: white; text-align: center;\">#<\/th>\n<th style=\"padding: 14px; color: white; text-align: center;\">Flyer<\/th>\n<th style=\"padding: 14px; color: white; text-align: center;\">Presentation<\/th>\n<th style=\"padding: 14px; color: white; text-align: center;\">Video<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #ffffff;\">\n<td style=\"padding: 12px; text-align: center;\">1.<\/td>\n<td style=\"padding: 12px;\"><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/icap.net.pk\/files\/pdf\/ethic\/webinar\/WebinarFlyeronAuditPartnerRotation.pdf\" target=\"_blank\" rel=\"noopener\">Webinar on Audit Partner Rotation <\/a><span style=\"color: #555;\">(31\/03\/2021)<\/span><\/td>\n<td style=\"padding: 12px;\"><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/icap.net.pk\/files\/pdf\/ethic\/webinar\/PresentationAuditPartnerRotation.pdf\" target=\"_blank\" rel=\"noopener\">Presentation on Audit Partner Rotation<br \/>\n<\/a><\/td>\n<td style=\"padding: 12px; text-align: center;\"><a style=\"color: #1a73e8; text-decoration: none; font-weight: bold;\" href=\"https:\/\/www.youtube.com\/embed\/-wddnMszASk\" target=\"_blank\" rel=\"noopener\">Watch Now<\/a><\/td>\n<\/tr>\n<tr style=\"background-color: #f4f6f9;\">\n<td style=\"padding: 12px; text-align: center;\">2.<\/td>\n<td style=\"padding: 12px;\"><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/files\/webinar\/WebinarAuditorappointment.pdf\" target=\"_blank\" rel=\"noopener\">Webinar on Auditor\u2019s Appointment <\/a><span style=\"color: #555;\">(06\/05\/2021)<\/span><\/td>\n<td style=\"padding: 12px;\"><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/icap.net.pk\/files\/webinar\/Presentation-on-Auditor-Apppintment.pptx\" target=\"_blank\" rel=\"noopener\">Presentation on Auditor\u2019s Appointment<br \/>\n<\/a><\/td>\n<td style=\"padding: 12px; text-align: center;\"><a style=\"color: #1a73e8; text-decoration: none; font-weight: bold;\" href=\"https:\/\/www.youtube.com\/embed\/1WpqyQElOMY\" target=\"_blank\" rel=\"noopener\">Watch Now<\/a><\/td>\n<\/tr>\n<tr style=\"background-color: #ffffff;\">\n<td style=\"padding: 12px; text-align: center;\">3.<\/td>\n<td style=\"padding: 12px;\"><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/www.icap.net.pk\/files\/webinar\/webinarNOCLAR-flyer.pdf\" target=\"_blank\" rel=\"noopener\">Webinar on \u2018Non-Compliance with Laws and Regulations\u2019 (NOCLAR) <\/a><span style=\"color: #555;\">(10\/06\/2021)<\/span><\/td>\n<td style=\"padding: 12px;\"><a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/icap.net.pk\/files\/webinar\/Presentation-on-Auditor-Apppintment.pptx\" target=\"_blank\" rel=\"noopener\">Presentation on NOCLAR \u2013 Auditor\u2019s Perspective<\/a><br \/>\n<a style=\"color: #1a73e8; text-decoration: none;\" href=\"http:\/\/icap.net.pk\/files\/webinar\/RespondingNOCLAR%20IndustryPerspective.pptx\" target=\"_blank\" rel=\"noopener\">Presentation on NOCLAR \u2013 Industry Perspective<br \/>\n<\/a><\/td>\n<td style=\"padding: 12px; text-align: center;\"><a style=\"color: #1a73e8; text-decoration: none; font-weight: bold;\" href=\"https:\/\/www.youtube.com\/embed\/fOBgxKxJaZo\" target=\"_blank\" rel=\"noopener\">Watch Now<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>On the recommendation of the Practicing Members Committee (PMC), the Council of the Institute in its 416th meeting held on June 7, 2026 has approved the inclusion of the new clauses in Section 370 of the ICAP Code of Ethics for Chartered Accountants (Revised 2024) to be effective from July 01, 2026. Digital Version: Code [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":91,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-18","page","type-page","status-publish","hentry","entry"],"_links":{"self":[{"href":"https:\/\/sites.icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages\/18"}],"collection":[{"href":"https:\/\/sites.icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sites.icap.org.pk\/aseb\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sites.icap.org.pk\/aseb\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/sites.icap.org.pk\/aseb\/wp-json\/wp\/v2\/comments?post=18"}],"version-history":[{"count":28,"href":"https:\/\/sites.icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages\/18\/revisions"}],"predecessor-version":[{"id":657,"href":"https:\/\/sites.icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages\/18\/revisions\/657"}],"up":[{"embeddable":true,"href":"https:\/\/sites.icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages\/91"}],"wp:attachment":[{"href":"https:\/\/sites.icap.org.pk\/aseb\/wp-json\/wp\/v2\/media?parent=18"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}