Final answer:
The ICAEW / IESBA Code of Ethics is a code of ethics specifically for accountants and auditors in the field of Business. It sets forth ethical principles and standards that accountants must adhere to in their professional practice.
Step-by-step explanation:
The ICAEW / IESBA Code of Ethics is a system of ethics that falls under the subject of Business. It is a code of ethics specifically for accountants and auditors, issued by the Institute of Chartered Accountants in England and Wales (ICAEW) and the International Ethics Standards Board for Accountants (IESBA). This code of ethics sets forth the ethical principles and standards that accountants must adhere to in their professional practice, such as integrity, objectivity, professional competence and due care, confidentiality, and professional behavior.