Institute Rules and Bye Laws

The Institute's Constitution and Bye-Laws cover a wide range of functions, including disciplinary issues. Amendments to the Constitution must be formally approved by the membership and the Irish Auditing and Accounting Supervisory Authority (IAASA) 

Professional Conduct for Members

A strong ethical base is the hallmark of any profession. The Institute's guidance on ethical conduct ensures that members of the public can maintain confidence in the independence and integrity of CPAs. The objectives and principles of the Institute's Code of Ethics applies to all members in public practice, industry, commerce, the public sector and education. 

Current Bye Laws

• Bye Law 1      Interpretation - To download please click here
• Bye Law 2      The Nominating Committee - To download  please click here
• Bye Law 3      CPA Committees - To download please click here
• Bye Law 4      Clients Money 
  •             Effective 1 January 2022 - To download please click here
  •             Effective 14 May 2010- To download click here.
• Bye Law 5      Membership - To download please click here
• Bye  Law 6      Discipline
  •             Effective 1 January 2020 - To download please click here
  •             Effective 21 June 2017 - To download please click here
  •             Effective 1 January 2023 - To download please click here
• Bye Law 7      Quality Assurance
  •             Effective 1 January 2024 - To download please click here.
  •             Effective 1 July 2022 - To download please click here
  •             Effective 1 January 2022- To download please click here.
  •             Effective 23 March 2020 - To download please click here.
  •             Effective 1 January 2020 - To download please click here.
• Bye Law 8      CPD (Continuing Professional Development)
  •             Effective from 1 January 2023 - To download please click here        
  •             Effective from 1  January 2022  - To download please click here.
  •             Effective from 1 January 2021- To download please click here.
  •             Effective from 1 January 2016 - To downlaod please click here.
• Bye Law 9      Professional Indemnity Insurance 
  •             Effective from 1 January 2022- To download please click here
• Bye Law 10    Regional CPA Society Rules - To download please click here
• Bye Law 11    Postal Voting - To download please click here
• Bye Law 12    Education
  • ​            Student Education & Training 2022- To download please click here
  •             Student Education & Training Effective 20 June 2018 - To download please click here
• Bye Law 13    Practice & Audit Regulations
  •             Effective 1 January 2024 - To download please click here.
  •             Effective 1 January 2022- To download please click here.
  •             Effective 1 July 2020 - To download please click here
  •             Effective 7 July 2017 - To download please click here
• Bye Law 14    Investment Business Regulations
  •             Effective 1 January 2024 - To download please click here
  •             Effective 14 October 2014 - To download please click here  
• Bye Law 15    Anti-Money Laundering Regulations
  •             Effective 1 January 2024 - To download please click here.
  •             Effective 1 January 2022 - To download please click here.