professionalism and ethical standards associated with the Institute of Chartered
Accountants in England and Wales (“ICAEW”) and expressed in the Institute's fundamental
principles and statements underpins all our work. Those fundamental
- A member should behave with integrity in all professional and business
relationships. Integrity implies not merely honesty but fair dealing
- A member should strive for objectivity in all professional and business
judgements. Objectivity is a state of mind which has regard to
all the considerations relevant to the task in hand but no other.
- A member should not accept or perform work which he or she is not
competent to undertake unless he obtains such advice and assistance
as will enable him to competently carry lout the work.
- A member should carry out his or her professional work with due skill
care and diligence and expedition and with proper regard for the technical
and professional standards expected of him as a member
- A member should conduct himself or herself with courtesy and consideration
towards all with whom he comes into contact during the course of performing
These ethics provide an anchor of dependability and stability that has
served the western business world well. The ethics are taken for
granted as the framework in which professional services are rendered.
Underlying these professional ethics there are a deeper strata of values
and purpose that provide the cohesive matrix for the business world. My
own views at this level can be found through the "threads" page.