ICAI and Its Members

ICAI CODE ETHICS

The revised Code of Ethics, 2026 represents a significant modernization of the ethical framework governing Chartered Accountants. The overall direction of change is towards greater professional visibility, digital engagement, expansion of permissible services, recognition of emerging practice areas, and strengthening audit-related accountability and independence requirements.

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” under 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 Code has been completely restructured:

• Volume I now contains domestic ethical provisions and ICAI guidelines.
• Link- https://resource.cdn.icai.org/92475coe2026v1.pdf