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Chartered Accountants Ireland

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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. 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 Council and may include regulations relating to discipline, regulation, training, education and examination.  

Bye-laws and associated regulations

  • Principal Bye-Laws [Effective 1 September 2024]
  • General Regulations  [Effective 1 September 2024]
  • Disciplinary Bye-Laws  [Effective 1 September 2024]
  • Disciplinary Regulations [Effective 1 September 2024]

Regulations relating to Professional Standards     

  • Air Travel Organisers Licence (ATOL) Regulations [Effective 5 January 2021]
  • Audit Regulations (incorporating assurance on CSRD), Ireland [Effective 11 October 2024] 
  • Audit Regulations and Guidance, UK [Effective 1 October 2024]
  • Continuing Professional Development Regulations [Effective 1 September 2024]
  • 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 1 September 2024]
  • AML Supervision Regulations, TCSPs and bookkeepers, Ireland [Effective 1 September 2024]
  • Public Practice Regulations [Effective 1 September 2024]

Regulations relating to education

  • Examination and Appeals Regulations [Effective 1 September 2024]
  • Training Regulations [Effective 1 September 2024]

The Code of Ethics

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

Archive

Previous versions of Bye-Laws and Regulations can be read on the archive page.

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