All AIA members commit to the highest ethical standards through the AIA Constitution, which includes our comprehensive Code of Ethics.
Be honest and straightforward in all professional and business relationships.
Make decisions free from bias, conflicts of interest, or undue influence.
Maintain up-to-date knowledge and skills to deliver high-quality service.
Protect sensitive information and only disclose it when legally or professionally required.
Follow all relevant laws and regulations, and avoid actions that could damage the profession’s reputation.
The Code can be accessed here.
AIA’s rigorous membership standards and disciplinary procedures help protect the public and uphold confidence in the profession.
As an accounting professional, you are expected to:
If a member’s conduct falls short of these standards, AIA will investigate and take appropriate action.
AIA has adopted the Professional Conduct in Relation to Taxation (PCRT) —a recognised standard for ethical tax advice in the UK.
This guidance outlines:
PCRT has been recognised by UK courts as the benchmark for professional behaviour in taxation.
The IBE Say No Toolkit developed by the Institute of Business Ethics (IBE), is a practical decision-making tool that helps employees navigate ethical challenges in the workplace.
It offers clear, immediate guidance to support ethical choices—especially when facing pressure or uncertainty.
When to Use the Toolkit
The Toolkit helps employees decide whether to say YES or NO in situations such as:
Why it Matters
By using the Say No Toolkit, your team can make informed decisions that align with your organisation’s values and ethical standards.
The International Ethics Standards Board for Accountants (IESBA) sets globally recognised ethics standards for professional accountants. These include essential guidance on auditor independence and help ensure consistent, high-quality ethical practices across the profession.
