This year behavioural misconduct is high on the ICAEW’s agenda; its new Code of Ethics will be published in early 2025. Specifically, ICAEW is introducing an expanded professional behaviour provision in R.1151.A2 of the Code, with the intention of putting how we behave towards colleagues, clients and contractors – both inside or outside of the office – front and centre.

The new R.1151.A2 provides that a professional accountant, in their professional life, should treat others fairly, with respect and dignity and must not bully, harass, victimise or unfairly discriminate against others.