The Code of Ethics and the Code of Ethics: Independence in Assurance Engagements (together referred to as “the Code”)

 

The Institute has a statutory responsibility for the regulation of the accountancy profession in New Zealand.  The Institute of Chartered Accountants Act of New Zealand 1996 (PDF: 43 KB) requires the Institute to “always have a Code of Ethics that governs the professional conduct of its members”.  The Code sets out fundamental principles and provides guidance on professional conduct needed to sustain public confidence in the profession and is a positive point of difference between members of the Institute and other accountants.  Compliance with the Code is mandatory for all members of the Institute.  Members must be able to demonstrate at all times that their actions, behaviour and conduct comply with the terms and spirit of the Code.  It is therefore important that all members take the time to familiarise themselves with the relevant aspects of the Code.

 

Download the Code of Ethics (PDF:192 KB)

 

Download the Code of Ethics: Independence in Assurance Engagements (PDF:272 KB)