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.
Link- https://resource.cdn.icai.org/92475coe2026v1.pdf
Code of Ethics Volume – II– Converged with International Ethics Standards Board for Accountants (IESBA) Code of Ethics 2024 edition.
Link- https://resource.cdn.icai.org/92476coe2026v2.pdf
Code of Ethics Volume –III– Ethics Standards for Sustainability Assurance (including independence standards).
Link- https://resource.cdn.icai.org/92477coe2026v3.pdf
Secretary, ICAI
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