CIBA subscribes to the conduct and engagement standards as issued by the International Ethics Standards Board (IESB) for Accountants. Conduct standards are included in the Handbook of the Code of Ethics for Professional Accountants.

CIBA is a legislative controlling body for accountants, accounting officers and independent reviewers. As a controlling body we are required to monitor and sanction compliance to standards of member conduct. We perform this function by ensuring compliance by our members to the IESB Handbook.

What you need to do:

Click here to view the CIBA adopted Code of Ethics for Professional Accountants
To retain its status as a controlling body for accountants, accounting officers and independent reviewers and the members licences to perform regulated work for clients, CIBA members are required to obtain 4-hours of ethics CPD annually.

The Code consist of the following parts:

Part A—General Application of Code
100	Introduction and Fundamental Principles
110	Integrity
120	Objectivity
130	Professional Competence and Due Care
140	Confidentiality
150	Professional Behavior

Part B—Professional Accountants in Public Practice
200	Introduction
210	Professional Appointment
220	Conflicts of Interest
230	Second Opinions
240	Fees and Other Types of Remuneration
250	Marketing Professional Services
260	Gifts and Hospitality
270	Custody of Client Assets
280	Objectivity―All Services
290	Independence | Audit and Review Engagements
290.1	Structure of Section
290.4	A Conceptual Framework Approach to Independence
290.13	Networks and Network Firms
290.25	Public Interest Entities
290.27	Related Entities
290.28	Those Charged with Governance
290.29	Documentation
290.30	Engagement Period
290.33	Mergers and Acquisitions
290.39	Breach of a Provision of this Section
290.100	Application of the Conceptual Framework Approach to Independence
290.102	Financial Interests
290.117	Loans and Guarantees
290.123	Business Relationships
290.126	Family and Personal Relationships
290.132	Employment with an Audit Client
290.140	Temporary Staff Assignments
290.141	Recent Service with an Audit Client
290.144	Serving as a Director or Officer of an Audit Client
290.148	Long Association of Senior Personnel (Including Partner Rotation) with an Audit Client
290.154	Provision of Non-assurance Services to an Audit Client
290.225	Compensation and Evaluation Policies
290.227	Gifts and Hospitality
290.228	Actual or Threatened Litigation
290.500	Reports that Include a Restriction on Use and Distribution
291	Independence | Other Assurance Engagements
291.1	Structure of Section
291.4	A Conceptual Framework Approach to Independence
291.12	Assurance Engagements
291.17	Assertion-Based Assurance Engagements
291.20	Direct Reporting Assurance Engagements
291.21	Reports that Include a Restriction on Use and Distribution
291.28	Multiple Responsible Parties
291.29	Documentation
291.30	Engagement Period
291.33	Breach of a Provision of this Section
291.100	Application of the Conceptual Framework Approach to Independence
291.104	Financial Interests
291.112	Loans and Guarantees
291.118	Business Relationships
291.120	Family and Personal Relationships
291.126	Employment with an Assurance Client
291.130	Recent Service with an Assurance Client
291.133	Serving as a Director or Officer of an Assurance Client
291.137	Long Association of Senior Personnel with an Assurance Client
291.138	Provision of Non-assurance Services to an Assurance Client
291.149	Fees
291.156	Gifts and Hospitality
291.157	Actual or Threatened Litigation
	Interpretation 2005–1

Part C—Professional Accountants in Business
300	Introduction
310	Conflicts of Interest
320	Preparation and Reporting of Information
330	Acting with Sufficient Expertise
340	Financial Interests, Compensation, and Incentives Linked to Financial Reporting and Decision Making
350	Inducements

Changes to the Code—Responding to Non–Compliance with Laws and Regulations
225	Responding to Non-Compliance with Laws and Regulations
360	Responding to Non-Compliance with Laws and Regulations
100	Introduction and Fundamental Principles
140	Confidentiality
150	Professional Behavior
210	Professional Appointment
270	Custody of Client Assets

CIBA has adopted the IESB Code of Conduct for Professional Accountants. All members are required to adhere to these standards and CIBA can issue a sanction against a members for non-compliance. Read more about CIBA's response to Non-Compliance with Laws and Regulations (NOCLAR)

CIBA therefore requires all members and associates to complete the NOCLAR declaration by 31 March 2018.