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The following guides are produced by R3, the insolvency profession’s trade body. These can be accessed from the websites of R3, Institute of Chartered Accountants in England and Wales (ICAEW) or Insolvency Practitioners Association (IPA) or by using the links below.

Code of Ethics

Guides to the insolvency process

These can be downloaded from the following links:

England and Wales


Guide to Creditor Committees

Guides to insolvency practitioners' fees

These provide information for creditors about:

  • their rights in different types of insolvency situations,
  • how an insolvency practitioner's fees are fixed, and
  • how to seek further information and challenge the level of fees, disbursements and other costs and expenses.

England and Wales

Northern Ireland


Statements of Insolvency Practice (SIPs)

SIPs set principles and key compliance standards with which insolvency practitioners are required to comply. Failure to observe the principles and/or maintain the standards set out in a SIP is a matter that may be considered by a practitioner's regulatory authority for the purposes of disciplinary or regulatory action in accordance with that authority's membership and disciplinary rules.