This guidance focuses on the boundaries of professional and private behaviour for members of CCAB accountancy bodies.
There are core principles that all bodies would apply when considering if a member of their body had acted in a manner likely to discredit the profession in their non-professional life.
This guidance has been issued by the CCAB Ethics Group which represents all CCAB member bodies. It is intended as a reference point for the bodies when developing or reviewing their own detailed guidance.