CPAA exists to act in the public interest by promoting, maintaining, and enforcing high professional, ethical, and technical standards among accountants in public practice. As a professional accountancy body, CPAA balances the need for robust regulation with a proportionate approach that reflects the scale and nature of micro- and small-practice environments.

Our Constitution establishes a clear regulatory framework governing entry to membership, ethical conduct, professional competence, practising requirements, monitoring, and discipline. This framework is designed to provide assurance to clients, regulators, charities, lenders, and the wider public that CPAA members are competent professionals who are subject to ongoing oversight.

CPAA’s role is not limited to supporting its members. We also have clear responsibilities to the public, including identifying poor practice, addressing misconduct, and taking appropriate regulatory or disciplinary action where standards are not met. Through a combination of preventative requirements, ongoing monitoring, and independent enforcement processes, CPAA seeks to uphold trust in the accountancy profession and ensure that members deliver services that are ethical, compliant, and of an appropriate quality.

Ethical Standards

Ethical behaviour is central to CPAA membership. All members are required to comply with the International Code of Ethics for Professional Accountants, issued by the International Ethics Standards Board for Accountants (IESBA). This Code sets out fundamental principles that include integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour.

CPAA expects members to apply these principles in all aspects of their professional and business activities. This includes managing conflicts of interest appropriately, maintaining independence where required, safeguarding confidential information, and acting honestly and transparently in dealings with clients, regulators, and third parties.

Members must also comply with CPAA’s Byelaws and Regulations, which expand upon ethical expectations in specific areas such as public practice, client engagement, and regulatory compliance. Members holding a Practising Certificate are additionally required to comply with HMRC’s Standard for Agents and to disclose any breaches in accordance with CPAA requirements.

Ethical standards are not treated as theoretical obligations. Alleged breaches may be investigated under CPAA’s disciplinary framework, and ethical failings can result in regulatory or disciplinary action. By embedding ethical requirements into membership, monitoring, and enforcement processes, CPAA reinforces its commitment to professional integrity and public confidence.

Fit and Proper Person Test

All applicants for membership and practising status must satisfy CPAA’s Fit and Proper Person requirements. This assessment is designed to ensure that individuals admitted to membership are suitable to hold professional responsibilities and to act in positions of trust.

In determining whether a person is fit and proper, CPAA may consider a range of factors, including criminal convictions, disciplinary history, insolvency or bankruptcy matters, regulatory investigations, disqualification orders, and prior exclusion from professional bodies. The assessment is applied proportionately, taking into account the nature, seriousness, and recency of any relevant matters.

Fit and proper status is not assessed only at the point of entry. Members are required to notify CPAA of matters that may affect their ongoing suitability, and CPAA may reassess fitness and propriety where concerns arise. In serious cases, matters may be considered under CPAA’s fitness to practise or disciplinary procedures.

This approach helps ensure that CPAA members are individuals who can be trusted by clients, regulators, and the public.

Continuing Professional Development (CPD)

CPAA requires members to maintain and develop their professional competence through Continuing Professional Development (CPD). CPD ensures that members’ knowledge and skills remain current, relevant, and appropriate to the work they undertake.

Members must complete CPD in line with CPAA’s Membership Regulations, covering technical knowledge, professional standards, ethics, and relevant legal and regulatory developments. CPAA places particular emphasis on CPD that reflects the realities of small and micro-practice environments.

Compliance with CPD requirements is actively monitored. Members are required to declare their CPD annually through CPAA’s annual return. CPD records are reviewed manually by CPAA compliance staff to ensure that learning activities are appropriate, sufficient, and relevant.

In addition to annual declarations, CPD may also be reviewed as part of quality assurance and practice monitoring activity, including desktop reviews of members in public practice. Where CPD requirements are not met, CPAA may require remedial action or take regulatory steps to ensure compliance.

Through this combination of declaration, review, and targeted assurance work, CPAA seeks to ensure that CPD is meaningful and contributes to high-quality professional practice.