Exam Policies & Code of Conduct Exemptions Students Professional Ethics Syllabus & Exams Study Support Past Papers Key Dates Fees Training Training Requirements Admission to Members Career Guidance Resources & Benefits Re-Registration Tutor Resources Welcome to the CPA Professional Ethics Resource for students. CPA Code of Ethics CPA Students are bound by the CPA Code of Ethics. The most recent revision of the code was in year 2025. Ethical Case Studies Professional Accountants in Business Professional Accountants in Public Practice Professional Accountants Working as Non-Executive Directors Professional Accountants Working in the Voluntary Sector CPA Professional Ethics Resource The CPA Professional Ethics Resource includes the latest news and quick links to ethical standards.