The professional bodies have no separate social media code: the same fundamental principles of integrity, objectivity, competence, confidentiality and professional behaviour apply to posts, comments and messages as to anything else an accountant does. A post is most likely to become a disciplinary issue when the author is identifiable as an accountant, when it is offensive or abusive, or when it gives away client information. Seriously poor conduct in a purely personal account can still discredit the profession.

Do the codes of ethics really cover social media?

Yes. ICAEW’s helpsheet on using social media points out that paragraph R1.2 of the ICAEW Code of Ethics applies the fundamental principles to all professional and business activities, paid or unpaid, and “in other circumstances where to fail to do so would bring discredit to the profession”. The Code makes no specific provision for social media, but the helpsheet is clear that the same ethical obligations that apply offline apply online. It defines social media widely: not just LinkedIn, Facebook or X, but blogs, comments under articles, forums, online communities and a practice’s own website.

The other bodies take the same approach. AAT’s Code of Professional Ethics is based on the IESBA Code and contains the same five principles, and ACCA prosecutes social media misconduct under the professional behaviour section of its Code. For the principles themselves, see the fundamental principles of the code of ethics.

When does a personal post become my professional body’s business?

ICAEW’s guidance on professional and personal conduct, which draws on CCAB guidance on the boundaries of personal and professional life, treats conduct as part of your professional life where, among other things, it is “social media activity where the member’s professional status is visible or identifiable”. Conduct is treated as personal where your professional identity is not apparent from your posts, profile or wider online presence.

The distinction affects the threshold, not whether you are covered. Higher standards apply in professional life, but conduct in personal life can still bring discredit if it is seriously poor, and a criminal conviction does so wherever it happens. When ICAEW published the CCAB principles in 2021, it listed the questions a body is likely to ask:

  • Is the behaviour illegal?
  • Does it bear on the member’s qualities as a professional accountant?
  • Is the member using their qualification as an identifier?
  • Even without that, is the behaviour serious enough that it could discredit the profession?

ICAEW’s Head of Ethics warned that even if you do not disclose your job, “Google allows members of the public to very quickly work out who you are.”

What kinds of posts lead to complaints?

ICAEW has reported rising numbers of conduct cases involving social media. The examples it gives include a member who posted client data on Snapchat, offensive comments in a blog later shared on Twitter, and a heated Twitter argument with colleagues that descended into offensive and abusive language. It also highlights misleading claims about qualifications or experience.

Since the 2025 edition of the ICAEW Code, paragraph 115.1 A2 says a reasonable and informed third party would expect an accountant, in their professional life, to treat others “fairly, with respect and dignity” and not to bully, harass, victimise or unfairly discriminate. Comments aimed at colleagues, clients, HMRC officers or other professionals from an identifiable account fall squarely within that.

The ICAEW guidance also says what is unlikely to interest the regulator: for example, posts on a personal account with no identifiable link to the profession expressing political opinions that are not offensive. Robust disagreement is allowed; the helpsheet accepts an adversarial stance towards laws and standards, provided it is not offensive, shocking or threatening.

The sanctions can be serious. In January 2026 an ACCA Disciplinary Committee found misconduct under ACCA bye law 8(a)(i) against a member who had posted offensive, abusive and homophobic material on X alongside photographs of individuals, including two ACCA employees, contrary to R115.1 of ACCA’s Code. She was removed from membership and ordered to pay £5,000 costs, subject to any appeal.

How does confidentiality apply online?

The helpsheet identifies confidentiality as a key pitfall. Information can leak without naming anyone:

  • a connection or follow can disclose that someone is a client;
  • photos, location tags and automatic location sharing can reveal where you are working and for whom;
  • a post about a “tricky enquiry” or “a client who” may be identifiable to people who know the client;
  • replying to an online review with detail of the client’s affairs.

ICAEW’s online reviews helpsheet advises keeping responses short, taking complex complaints offline and not expanding a reviewer’s name (replying to “Andrew J.” as “Andrew Jones”, for example). It also says members must not leave anonymous negative reviews about competitors. See confidentiality and when accountants can disclose.

Do the marketing rules apply to posts about my firm?

Yes. ICAEW’s helpsheet says practices promoting services on social media must follow R115.2 and R115.3 of the Code: no exaggerated claims about services, qualifications or experience; no disparaging references or unsubstantiated comparisons to the work of others; and no promotion amounting to harassment. A firm is responsible for anything published in its name even if posting is outsourced, so third party content should be monitored. The helpsheet also says using fake names or pseudonyms to post abusive commentary is inconsistent with integrity. Detailed advertising rules are covered in marketing and advertising rules for accountants.

What extra rules apply to tax advisers?

CIOT and ATT members are bound by Professional Rules and Practice Guidelines and by PCRT. The CIOT and ATT social media guidelines quote rule 2.6.3 of the Professional Rules, under which members must not conduct themselves in an unbefitting, unlawful or illegal manner, “including in a personal, private capacity”, which tends to bring discredit on the member or harm the standing of the profession. They also quote PCRT’s statement that internal and external communications, including social media, should be consistent with its principles and in particular confidentiality. See PCRT explained.

What should a practice’s social media policy cover?

ICAEW recommends that practices have IT security and social media policies, covering recruitment, bullying, harassment, defamation, data protection and privacy, approved channels and guidance on how personal use reflects on the firm. It adds that a policy alone is usually insufficient: staff need training, someone should be nominated to manage incidents, and there should be a response plan. Practices should also control who has access to firm accounts. Reviewing candidates’ social media during recruitment carries discrimination and data protection risks.

Do I have to report a colleague’s posts?

Possibly. ICAEW’s social media helpsheet says inappropriate use of social media or electronic communications is an example of misconduct relating to a member’s personal activities that may need reporting under ICAEW’s duty to report misconduct. That includes racist, homophobic or other offensive comments and sharing offensive material, but not forcefully making a point in a heated debate without offensive content.

How would this work in practice?

A tax manager whose LinkedIn profile names her firm posts a sarcastic comment about “today’s client who thinks a Lamborghini is a business expense”, with a photo of a car park that a regular visitor could recognise. Nothing is named, but the post combines identifiable professional status, a breach risk for the client and a disparaging tone. If the client complains, the firm and the professional body would look at whether the client was identifiable and whether the tone fell below professional behaviour. The safer approach is never to post about client work outside approved firm communications.

What mistakes come up most often?

  • Assuming privacy settings or a personal account put posts outside the Code; screenshots travel.
  • Letting a work argument continue in comments or direct messages.
  • Posting team photos that show screens, files or client premises.
  • Overstating qualifications or experience in profiles and adverts.
  • Defending the firm against a bad review by revealing the client’s affairs.

Solar Protect runs fee protection schemes for accountancy and bookkeeping practices. See how our accountant schemes work or read fee protection schemes for accountants.

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Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 8 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.