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Regulating in the Public Interest

Institute Rules

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.

Surviving the First Day in a New Job


If you wish to make a complaint against a member, but are not sure whether you have the grounds to do so, or whether it would be appropriate, contact the Secretary of the Institute, Cáit Carmody, who can discuss the situation on a confidential basis. The Complaints Procedures are also documented and available to members of the public.

Download our information booklet on “Making a Complaint Against Members of the Institute of Certified Public Accountants In Ireland”.

Appendix A  -  Complaint Form

Download     -   Scheme of Mediation

Appendix B

Publication Notices click here

Audit Registration Withdrawal

The Institute of Certified Public Accountants in Ireland (CPA Ireland) is a Recognised Accountancy Body and has recognition under the Companies Act 2014, permitting it to authorise its’ member firms to perform audits under the companies acts.

For details of firms regulated by CPA Ireland please visit the CPA Firm Directory or contact the CPA Professional Standards Department at 01-4251040.

For details of auditing certificates withdrawn by CPA Ireland please click here.

For further details of the regulations applying to CPA firms please click here.