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The Revised Code of Ethics, 2026, effective April 1, 2026, modernizes the ethical framework for Indian Chartered Accountants while preserving core professional integrity. The 13th Edition introduces a restructured three-volume format. Volume I updates domestic provisions, expanding permitted advisory services to include AI, forensics, and sustainability, while relaxing digital communication, website, and advertising guidelines. Volume II converges with the IESBA 2024 Code, strengthening independence rules around non-assurance services, expanding the definition of Public Interest Entities, and updating NOCLAR applicability. Finally, Volume III introduces entirely new ethical standards dedicated to sustainability assurance.
Ethics: A Timeless Foundation Rooted in Indian Tradition
The idea of ethics has deep roots in India’s philosophical and cultural traditions. The principle of Satyameva Jayate — “Truth Alone Triumphs” — reflects a timeless value that has guided personal conduct, public life and social institutions for centuries. Embedded in the national ethos, this principle continues to hold great relevance in modern professional life.
For Chartered Accountants, this ideal translates into a commitment to truth, transparency, fairness and professional responsibility. Ethical conduct is not limited to complian
