Revised Code of Ethics (13th Edition) – Effective from April 1, 2026
Revised Code of Ethics (13th Edition) – Effective from April 1, 2026
The Institute has released the revised Code of Ethics (13th Edition) comprising three volumes. The revised provisions contained in these volumes will come into force from April 1, 2026, except for one specific service category mentioned below.
The service relating to “Assessment and Evaluation of Social Impact, CSR Impact, Business Responsibility and Sustainability Reporting, and similar assignments”, included under Management Consultancy and Other Services pursuant to Section 2(2)(iv) of the Chartered Accountants Act, 1949, became effective earlier on December 11, 2025.
The revised Code of Ethics is available in the following three volumes:
Volume I
Covers domestic ethical requirements, including provisions of the Chartered Accountants Act, 1949, Chartered Accountants Regulations, Council Guidelines, and related decisions.
Link- https://resource.cdn.icai.org/92475coe2026v1.pdf
Volume II
Contains ethical standards aligned with the International Ethics Standards Board for Accountants (IESBA) Code of Ethics – 2024 Edition.
Link- https://resource.cdn.icai.org/92476coe2026v2.pdf
Volume III
Provides Ethics Standards for Sustainability Assurance, including the applicable independence requirements.
Link- https://resource.cdn.icai.org/92477coe2026v3.pdf
Members and stakeholders are encouraged to review the revised framework and ensure compliance with the applicable ethical requirements from the effective dates.
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