ICPAU Code of Ethics
All members of the Institute are expected to abide by the ICPAU Code of Ethics. The purpose of this code is to provide guidance and to lay down standards against which the conduct of members of the Institute may be assessed.Please click Code of ethics Sept. 2009.pdf to view the Institute's Code of ethics.
IFAC Code of Ethics for Professional Accountants
The ‘Code of Ethics for Professional Accountants’, issued by the International Federation of Accountants (IFAC), establishes ethical requirements for professional accountants. All professional accountants need to be aware of this Code and ensure compliance with it.
For a copy of the IFAC Code of Ethics, click IFAC Code of Ethics.pdf
The Accountants Act, Cap 266
The Act establishes the Institute of Certified Public Accountants of Uganda (ICPAU) and sets out the functions of the ICPAU.
Click Accountants Act.pdf for the Accountants Act, Cap 266.