ICAI Revises Code of Ethics (13th edition) – Volumes I, II and III: Effective April 01, 2026

On May 30, 2026, the Ethical Standards Board of the Institute of Chartered Accountants of India (ICAI) made an announcement, making revisions in the Code of Ethics (13th edition) – Volumes I, II and III, effective from April 01, 2026.

However, the date of effect for Serial Number (xxxi) is different from that of other codes. According to the announcement, “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.“

Individuals including ICAI members and professionals can access the updated Code of Ethics (13th edition) on www.icai.org using the links below:

• Click Here to access the Code of Ethics Volume I: Domestic provisions of the Chartered Accountants Act, 1949 and Regulations; Council Guidelines; and decisions.
• Click Here to access the Code of Ethics Volume II: Converged with the International Ethics Standards Board for Accountants (IESBA) Code of Ethics 2024 edition.
• Click Here to access the Code of Ethics Volume III: Ethics Standards for Sustainability Assurance (including independence standards).