Guidance
Ethics

 

The Insolvency Practitioner Code of Ethics aims to help all insolvency professionals meet their obligations by providing professional and ethical guidance.

Revised Insolvency Code of Ethics (6 August 2025)
The Joint Insolvency Committee together with the Recognised Professional Bodies, ICAEW, ICAS and IPA, have approved and issue an updated Code of ethics applicable to insolvency practitioners (the revised Code) which will come into effect on 1 October 2025. The revised Code aligns the requirements applicable to insolvency practitioners to the principle requirements contained within the amended International Ethics Standards Board of Accountants (IESBA) Code which has already been adopted by ICAEW (in their revision effective from 1 July 2025) and ICAS (in their revisions from 1 January 2024 and 1 January 2025).
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Revised Insolvency Code of Ethics
Effective from 1 May 2020.
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Insolvency Code of Ethics
(effective from November 2008)
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