All ICPA Members who are not members of another intitute are expected to abide by the ICPA Code of Practice and Ethics.
Should an ICPA member also be a member of another institute then any conflicts to the code will be reviewed and reported to that institute for their consideration and action.
These are HMRC’s expectations of all individuals and businesses involved in professionally representing or advising taxpayers. The standard applies to all tax agents who transact with HMRC and to any professional who advises or acts on behalf of others in relation to their tax affairs.
HMRC’s aim is to clarify what is expected of agents, particularly those who are not members of professional bodies.