ICAI issues revised Code of Ethics (13th edition)
ICAI has released revised Code of Ethics (13th edition). The revised Code of Ethics (13th edition)- Volume-I, II & III is applicable with effect from April 01, 2026 except for the s.no. (xxxi).
The s.no. (xxxi) “Assessment and evaluation of Social Impact, CSR Impact, Business Responsibility and Sustainability Reporting, and the like” of Management Consultancy and other services issued under Section 2(2)(iv) of the Chartered Accountants Act, 1949 in Code of Ethics, Volume-I is effective from December 11, 2025.
The revised Code of Ethics (13th edition) is accessible on www.icai.org at the following links:-
Code of Ethics Volume – I
Domestic provisions of the Chartered Accountants Act,1949 and Regulations, etc., Council Guidelines and decisions. Download Here >>
Code of Ethics Volume – II
Converged with International Ethics Standards Board for Accountants (IESBA) Code of Ethics 2024 edition. Download Here >>
Code of Ethics Volume –III
Ethics Standards for Sustainability Assurance (including independence standards). Download Here >>
- ICAI issues revised Code of Ethics (13th edition)- Applicable Dates
- Modified Norms for Nomination in Demat Accounts and Mutual Fund Folio
- CSR implementation through zero coupon zero principal instruments
- Bar Council of India notifies the directions for the election disputes in 2026 State Bar Council election
- IOB Concurrent Audit Empanelment for the Financial Year 2026-27 Last Date: 10.06.2026
- Applicable Dates){kind=link}