SQE1 Ethics and Professional Conduct Revision Guide 2026: SRA Principles, Code of Conduct and Common Scenarios

Why Ethics Is the Most Pervasive Subject on SQE1

Ethics and Professional Conduct is unlike every other SQE1 subject. It is not a bounded topic block on the FLK1 paper. The SRA assessment specification makes clear that Ethics is examined "pervasively" — meaning ethical questions can appear inside any of the other twelve subjects. A criminal law fact pattern can ask about a duty not to mislead the court. A property practice fact pattern can ask about acting for both buyer and lender. A business law fact pattern can ask about own-interest conflicts when the firm's senior partner is on the company's board. The SRA expects you to spot the ethical issue wherever it lives.

Across a typical sitting you can expect roughly twelve to twenty single-best-answer questions that turn primarily or substantially on ethics, spread across both FLK1 and FLK2. Strong performance is non-negotiable: a candidate who fails the ethics-laced questions in every subject will struggle to pass the paper as a whole.

The good news is that the source material is short. The current SRA Standards and Regulations took effect on 25 November 2019 — seven Principles, two short Codes of Conduct (one for individuals, one for firms), the Accounts Rules, and a small number of related instruments. If you learn the source documents accurately and drill the recurring scenarios, ethics becomes a scoring subject rather than a hidden risk.

If you are struggling with exam pressure or concentration, our SQE1 exam anxiety and mental health guide sits naturally alongside this revision block.

The SQE1 Ethics Syllabus

The SRA Standards and Regulations Framework

The current framework took effect on 25 November 2019, replacing the older 2011 Code. It is markedly shorter and more outcomes-focused. The architecture:

1. The SRA Principles — seven over-arching principles, in explicit priority order;
2. The Code of Conduct for Solicitors, RELs and RFLs — paragraph-numbered conduct standards binding individuals;
3. The Code of Conduct for Firms — paragraph-numbered conduct standards binding the entity;
4. The SRA Accounts Rules — handling client money (covered in our SQE1 Solicitors Accounts revision guide);
5. The supporting instruments (Authorisation Rules, Disciplinary Procedure Rules, Education and Training Regulations, etc.).

You can read the documents on the SRA Standards and Regulations page.

The Seven SRA Principles in Priority Order

The Principles are listed in order of priority (note the wording "in this order"). Where two Principles conflict, the higher-numbered one yields to the lower-numbered one. Principles 1 and 2 take precedence over Principle 7 — the duty to the public interest comes before the duty to the client.

1. Uphold the rule of law and the proper administration of justice.
2. Uphold public trust and confidence in the solicitors' profession and in legal services provided by authorised persons.
3. Act with independence.
4. Act with honesty.
5. Act with integrity.
6. Encourage equality, diversity and inclusion.
7. Act in the best interests of each client.

The order matters in tested scenarios. A client who asks the solicitor to lie to the court has triggered a conflict between Principle 7 (best interests) and Principle 1 (administration of justice). Principle 1 wins.

Honesty vs Integrity

The Court of Appeal in Wingate and Evans v SRA [2018] EWCA Civ 366 drew the line: honesty is the absence of dishonesty in the Ivey sense (Ivey v Genting Casinos [2017] UKSC 67); integrity is a wider concept that includes adherence to professional ethical standards even short of dishonesty. A solicitor who has not been dishonest can still breach Principle 5 by acting without integrity.

The Code of Conduct for Solicitors, RELs and RFLs

The individual code is structured around seven sections (paragraph numbering matches):

Paragraph 1: Maintaining Trust and Acting Fairly

You must not unfairly discriminate. You must not mislead clients, courts, or third parties. You must not abuse your position. Undertakings (paragraph 1.3) must be performed within the time agreed or, if no time is agreed, within a reasonable time.

Paragraph 2: Dispute Resolution and Court Proceedings

You must not misuse or tamper with evidence. You must not seek to influence witnesses. You must not mislead the court. You must comply with court orders. Where a client confides past dishonest conduct that would otherwise mislead the court, you may have to withdraw from the matter rather than continue silently.

Paragraph 3: Service and Competence

Service must be of an appropriate standard. You must maintain competence (paragraph 3.3) — this is the basis for the SRA's continuing competence regime that replaced the older CPD-hour requirement.

Paragraph 4: Client Money and Assets

Cross-references the SRA Accounts Rules. You must safeguard client money and assets entrusted to you.

Paragraph 5: Business Requirements

Referrals (5.1) must comply with the rules. Fee-sharing with non-authorised persons is permitted but regulated.

Paragraph 6: Conflict, Confidentiality and Disclosure

The most heavily tested paragraph block. Three sub-rules:

• Paragraph 6.1 — own interest conflict. Where there is an own-interest conflict, you must not act. There is no exception. (This is the strict liability rule.)
• Paragraph 6.2 — client conflict. Where a client conflict exists, or there is a significant risk of one, you must not act except in two narrow exceptions: substantially common interest, or competing for the same objective. Both exceptions require informed written consent from each client and effective safeguards.
• Paragraph 6.3 — confidentiality and disclosure. A duty of confidentiality is owed to current and former clients. A duty of disclosure is owed to current clients of all information of which you are aware which is material to their matter. Where the two collide, the duty of confidentiality prevails — and you must consider whether to cease acting.
• Paragraph 6.4 — disclosure of confidential information. Information barriers (formerly "Chinese walls") may be used in narrowly defined circumstances to manage the conflict, but they must be effective, the affected client must consent, and the firm must satisfy itself that the safeguards work.

Paragraph 7: When You Are Providing Services to the Public or a Section of the Public

Information must be accurate, complete and not misleading; you must explain costs.

The Code of Conduct for Firms

The firm-level Code mirrors many obligations but adds firm-level governance:

• A Compliance Officer for Legal Practice (COLP) must be appointed — paragraph 9.1. The COLP has personal regulatory responsibility for compliance.
• A Compliance Officer for Finance and Administration (COFA) must be appointed — paragraph 9.2.
• The firm must have effective systems and controls (paragraph 2). It must monitor and assess compliance.
• The firm must have appropriate supervision in place (paragraph 4) — particularly relevant for trainee solicitors and unqualified staff.

A breach of the Firm Code by an individual solicitor may also engage their own Code via the obligation in paragraph 7 of the Individual Code to comply with regulatory requirements.

Conflicts of Interest in Detail

Paragraph 6.2(a) is heavily tested. "Substantially common interest" means where the clients have a shared purpose and there is a reasonable consensus on terms — not merely an absence of dispute. Joint purchasers of a property typically qualify. A buyer and seller of the same property typically do not (their interests are aligned in transacting but conflict on price and warranties).

Confidentiality, Information Barriers, and Disclosure

Three points commonly tested:

1. Confidentiality continues after the retainer ends and after the client's death. The duty is owed to former clients indefinitely.
2. Disclosure to the current client. A solicitor owes a duty to disclose to the current client all information material to their matter of which the solicitor is aware. Where confidential information of a former client is material, the duty of disclosure is overridden by the duty of confidentiality and the solicitor must consider whether they can act for the new client at all.
3. Information barriers — paragraph 6.5 of the Individual Code permits acting where there is confidential information of one client materially relevant to a current client's matter, only in tightly defined circumstances: the current client has given informed consent, and effective measures are in place to protect the confidential information.

Honesty and Integrity Beyond Ivey

Dishonesty is tested by reference to Ivey v Genting Casinos [2017] UKSC 67 and the Court of Appeal in R v Barton and Booth [2020] EWCA Crim 575:

1. What was the defendant's actual knowledge or belief as to the facts?
2. Was the conduct dishonest by the standards of ordinary decent people?

A subjective belief that the conduct was honest is no defence — the older Ghosh second limb was abolished. Lawyers who certify documents knowing that the certificate is misleading meet the Ivey test and breach Principle 4. Lawyers who repeatedly cut corners on procedural rules without dishonesty may still breach Principle 5 (integrity) under Wingate.

The consequence of a finding of dishonesty before the SDT is severe — the starting point is strike-off, displaceable only in exceptional circumstances (SRA v Sharma [2010] 4 All ER 477; Bolton v The Law Society [1994] 2 All ER 486 still cited on the public-protection rationale).

Undertakings

An undertaking is a statement, given by you or on your behalf, that you or someone else will do or refrain from doing something — given to a person who reasonably places reliance on it (paragraph 1.3 of the Individual Code; paragraph 5 of the Firm Code).

Three points commonly tested:

• Binding regardless of consideration. An undertaking is enforceable as a regulatory matter and as a matter of court inherent jurisdiction over solicitors (now confined to solicitors and recognised legal entities — Harcus Sinclair v Your Lawyers Ltd [2021] UKSC 32 narrowed this).
• Drafting precision matters. "We will procure that..." imposes a personal obligation to bring the result about. "We will use reasonable endeavours..." is weaker. Avoid undertakings dependent on third-party action you cannot control.
• Consequences of breach. Breach can lead to SRA disciplinary action and an order for compliance from the High Court under its inherent supervisory jurisdiction.

Money Laundering and Financial Crime

Three statutes form the core:

1. The Proceeds of Crime Act 2002 (POCA) — primary criminal liability.
2. The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 — preventive systems and customer due diligence.
3. The Terrorism Act 2000 (mainly s.21A — failure to disclose).

POCA Principal Offences

The defences and authorised disclosures are at ss.335–338 — submitting a Suspicious Activity Report (SAR) to the National Crime Agency provides a defence to the principal offences and is required for a s.330 defence.

Customer Due Diligence

Under the 2017 Regulations, firms must conduct customer due diligence (CDD):

• Standard CDD — identify and verify the client; identify the beneficial owner; assess and obtain information on the purpose and intended nature of the business relationship.
• Simplified CDD — only where the client is in a low-risk category (e.g. listed companies, public bodies); the firm must still monitor.
• Enhanced CDD — politically exposed persons, high-risk third countries, complex or unusual transactions, or where there is a higher risk of money laundering.

Tipping Off and Privilege

Tipping off (s.333A POCA) catches not just direct disclosure of a SAR but also any disclosure likely to prejudice an investigation. Legal professional privilege provides a defence to s.330 — but the privilege exception in s.330(10) does not apply if the legal advice itself was used to further a criminal purpose (R v Cox and Railton (1884) 14 QBD 153 confirmed the iniquity exception).

Litigation Conduct

The court-facing duties are absolute. Paragraph 2 of the Individual Code captures the main rules:

• You must not knowingly mislead the court — by act, omission, or silence.
• Where a client tells you they have lied to the court (e.g. given false evidence), you must persuade the client to correct the record. If they refuse, you must withdraw.
• You must not coach witnesses or rehearse evidence — though "witness familiarisation" with the process is permitted.
• You must disclose to the court adverse authorities relevant to your client's case.
• Where the court is misled by an opponent in a way you can correct without breaching client confidentiality, you should consider whether to do so; in most cases, the duty of confidentiality wins.

Equality, Diversity and Inclusion

Principle 6 imposes a positive duty to encourage EDI. The Individual Code paragraph 1 obligation reinforces it. Solicitors must comply with the Equality Act 2010 — direct discrimination, indirect discrimination, harassment, and victimisation across the nine protected characteristics. Note that Principle 6 imposes a duty to encourage EDI even where the Equality Act would not require positive action.

Reporting and Self-Reporting

Paragraph 7.7 of the Individual Code obliges you to report to the SRA promptly any facts or matters that you reasonably believe are capable of amounting to a serious breach of regulatory arrangements. This applies to your own breaches and to breaches by others.

The COLP and COFA at firm level have parallel reporting obligations under the Firm Code paragraph 9. Failure to report can itself be a regulatory breach.

The SRA has explicit warning notices on specific areas — for example, Strategic Lawsuits Against Public Participation (SLAPPs) and Non-Disclosure Agreements (NDAs) used to silence misconduct allegations — and the SQE1 fact patterns have been known to test these.

10 Common SQE1 Ethics Question Patterns

1. The Client Who Wants You to Mislead the Court

You cannot. Principle 1 (administration of justice) overrides Principle 7 (best interests). Withdraw if the client persists.

2. The Mistaken Client-Account Receipt

If money is paid into the client account by mistake, you must promptly correct the breach (Accounts Rules) and you cannot use it to set off against any unrelated client matter.

3. The Opponent's Drafting Error

If your opposite number has misdrafted a document in your client's favour, you must seek instructions from your client — but you are not required to point out the error. (Paragraph 1.4: do not abuse your position; but no positive duty to assist the opponent.)

4. The Will Benefiting You

You cannot draft a will that confers a substantial benefit on yourself or a member of your immediate family unless the client has been independently advised by another solicitor — paragraph 6.1 own-interest conflict, no exception.

5. The Client Confessing Past Crime

You cannot disclose without the client's authority (confidentiality). Withdrawal may be required if continuing would mislead the court (paragraph 2). Otherwise, hold the confidence.

6. The Client You Suspect of Money Laundering

Submit a SAR to the NCA. Do not tip off the client. Do not act further on the transaction without consent or after the relevant moratorium period.

7. The Sale Where You Act for Buyer and Lender

Acting for both is permitted in standard mortgage transactions where both have a substantially common interest in the property. Inform both clients and obtain consent. Conflict can arise on detection of valuation discrepancies — at which point the substantially common interest may have evaporated.

8. The Trainee Asked to Do Work Beyond Their Competence

Paragraph 3.3 (competence) and paragraph 4 of the Firm Code (supervision). The trainee should escalate; the supervisor must ensure the work is competently delivered.

9. The Undertaking the Firm Cannot Perform

You should never give an undertaking dependent on a third party's action that you cannot control. If given and unfulfilled, the undertaking is breached — disciplinary action and court enforcement can follow.

10. The Senior Partner's Conflict

A partner who serves on the board of a corporate client has an own-interest conflict if the firm acts on a matter where the partner's directorial duties pull against the client's instructions. The firm cannot act unless the conflict is properly managed (which usually means screening out the partner — and even then, paragraph 6.1 has no consent exception).

For broader MCQ technique that applies across all SQE1 subjects, see our SQE1 MCQ technique and exam strategy guide.

Common SQE1 Ethics Mistakes

Treating the Principles as Equally Weighted

They are not. Principles 1 and 2 take precedence. A scenario that creates a conflict between them and Principle 7 is decided in favour of the higher-priority Principle.

Confusing Own-Interest with Client Conflicts

Own-interest conflicts (paragraph 6.1) have no exception. Client conflicts (paragraph 6.2) have two exceptions. Wrongly applying a client-conflict exception to an own-interest conflict is a near-automatic wrong answer.

Forgetting that Confidentiality Survives the Retainer

The duty of confidentiality is owed to former clients. Years later, the firm cannot act for an opposing party where it holds confidential information materially relevant to the new matter unless an effective barrier and consent are in place.

Mishandling Tipping Off

Asking the client "did you make that money legitimately?" after suspicion has crystallised may itself be tipping off. The safest course is to submit a SAR and seek consent before progressing.

Treating Witness Familiarisation as Coaching

Familiarisation with the process and procedure is permitted. Rehearsing evidence or suggesting answers is coaching and is prohibited.

Drafting Sloppy Undertakings

"We will use our best endeavours to send the contract" is not the same as "we will send the contract by 4pm Friday." The first is rarely enforceable in any meaningful way; the second creates personal liability.

How to Structure Your Ethics Revision

Ethics is best revised alongside every other subject, not as a separate block. Each time you revise a substantive subject, ask yourself: where would an ethical issue arise here?

Throughout the runway

• Daily flashcards — the seven Principles, paragraph numbers of the Code, key statutory sections of POCA. Use our flashcards.
• Pattern recognition — keep an ethics issue log alongside your subject revision. Each time you spot an own-interest conflict, a confidentiality clash, or a court-misleading scenario in a practice question, add it to the log.

A focused two-week ethics sprint

If you find ethics scenarios remain unfamiliar, dedicate two focused weeks before your final practice phase:

• Week 1: read both Codes end-to-end. Drill the seven Principles in priority order. Run 50 ethics-flagged practice questions; debrief every wrong answer with the Code paragraph number cited. Revisit POCA and the 2017 Regulations.
• Week 2: scenario practice. Take 10 multi-issue MCQs across different substantive subjects, all of which embed an ethics point. Force yourself to identify the ethics issue before the substantive law issue. Build flashcards for any new patterns.

Final Thoughts

Ethics is the easiest SQE1 subject to underestimate and the most expensive to fail. The source material is short. The recurring patterns are finite. The seven Principles in priority order, the two Codes' paragraph numbering, the POCA principal offences, the Money Laundering Regulations 2017 — get these in your head and ethics becomes the silent scoring engine across every other subject.

• Test where you stand with our free readiness quick quiz
• Drill the Principles and the Code paragraph numbers with our flashcards
• Build the framework with our legal services study notes
• See full course options on our pricing page
• Pair with our SQE1 exam anxiety and mental health guide for high-pressure preparation
• Sharpen your single-best-answer technique with our SQE1 MCQ technique guide
• Read the pillar How to Pass SQE1 in 2026 for the broader strategy

Get the Principles in priority order. Learn the Code paragraphs. Drill the recurring patterns. Then trust your training when the ethical issue jumps out at you mid-question. Good luck with your ethics revision for SQE1 in 2026.