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Chartered Accountants Ireland

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  • Charter, bye-laws, regulations and code of ethics
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Charter, bye-laws, regulations and code of ethics

Chartered Accountants Ireland was established by Royal Charter as the Institute of Chartered Accountants in Ireland in 1888. The Charter was subsequently amended by Acts of Parliament in the Republic of Ireland and Northern Ireland.

Read the Royal Charter here.


The Council of the Institute is responsible for making recommendations to members for changes to the Bye-Laws. The Council may make Regulations for the government of the Institute, Members, Affiliates, Students, Member Firms, Regulated Non-Members, Regulated Non-Member Firms or otherwise. The Regulations must further the objectives of the Council and may include Regulations relating to discipline, regulation, training, education and examination.  

Bye-laws and associated regulations

  • Principal Bye-Laws (effective 5 January 2021)
  • General Regulations  (effective 5 January 2021)
  • Disciplinary Bye-Laws  (effective 5 January 2021)
  • Disciplinary Regulations (effective 5 January 2021)

Regulations relating to Professional Standards     

  • Air Travel Organisers Licence (ATOL) Regulations (effective 5 January 2021)
  • Audit Regulations and Guidance, ROI (effective 6 April 2022) 
  • Audit Regulations and Guidance, UK (effective 5 December 2022)
  • Continuing Professional Development Regulations (effective 6 April 2022)
  • Designated Professional Body  handbook (effective 1 October 2018)
  • Designated Professional Body (Consumer Credit) Handbook (effective 5 January 2021)  
  • Insolvency Regulations (effective 5 January 2021)) 
  • Investment Business Regulations (effective 5 January 2021)
  • Money Laundering Supervision Regulations (effective 5 January 2021)
  • Public Practice Regulations (effective 22 December 2021)

Regulations relating to education

  • Examination and Appeals Regulations effective 5 January 2021
  • Training Regulations effective 5 January 2021

The Code of Ethics

The Code of Ethics and the Code of Ethics Insolvency Practitioners is available at the Ethics Resource Centre.

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Dublin 2, D02 YN40, Ireland

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32-38 Linenhall Street, Belfast,
Antrim, BT2 8BG, United Kingdom

TEL: +44 28 9043 5840

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