The Institute's Constitution and Bye-Laws cover a wide range of functions, including disciplinary issues. Amendments to the Constitution must be formally approved by the membership and the Irish Auditing and Accounting Supervisory Authority (IAASA).
Professional Conduct for Members
A strong ethical base is the hallmark of any profession. The Institute's guidance on ethical conduct ensures that members of the public can maintain confidence in the independence and integrity of CPAs. The objectives and principles of the Institute's Code of Ethics applies to all members in public practice, industry, commerce, the public sector and education.
In addition, specific regulations apply to all members engaging in public practice.