Institute Rules and Bye Laws

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. 

 

Current Bye Laws

  • Bye Law 1      Interpretation - To download please click here
  • Bye Law 2      The Nominating Committee - To download  please click here
  • Bye Law 3      CPA Committees - To download please click here
  • Bye Law 4      Clients Money  - To download please click here
  • Bye Law 5      Membership - To download please click here
  • Bye Law 6      Discipline
    •             Effective 1 January 2020 - To download please click here
    •             Effective 21 June 2017 - To download please click here
  • Bye Law 7      Quality Assurance
    •             Effective 23 March 2020 - To download please click here.
    •             Effective 1 January 2020 - To download please click here.
  • Bye Law 8      CPD (Continuing Professional Development) - To download please click here
  • Bye Law 9      Professional Indemnity Insurance - To download please click here
  • Bye Law 10    Regional CPA Society Rules - To download please click here
  • Bye Law 11    Postal Voting - To download please click here
  • Bye Law 12    Student Education & Training - To download please click here
  • Bye Law 13    Practice & Audit Regulations
    •             Effective 1st July 2020 - To download please click here
    •             Effective 7th July 2017 - To download please click here
  • Bye Law 14    Investment Business Regulations - To download please click here