the icai releases revamped Code of Ethics 2025, aligning with IESBA 2024, introducing sustainability assurance, AI & forensic services, stricter independence norms, and modernized professional guidelines.
1️⃣ Volume I – Global Alignment & Integrity Focus
2️⃣ Volume II – Domestic & Practical Updates
3️⃣ Volume III – Ethical Guidelines Recas
you are aware, the 12th edition of the ICAI Code of Ethics was issued with effect from July 1, 2020. Due to changes then, revisions have been proposed in the Code of Ethics. The Exposure Drafts of Code of Ethics may be accessed at:-
Volume-I – https://resource.cdn.icai.org/89062esb-coe-v1.pdf
Volume-II – https://resource.cdn.icai.org/89063esb-coe-v2.pdf
Volume-III – https://resource.cdn.icai.org/89064esb-coe-v3.pdf
A brief summary of the key changes proposed in comparison to the existing 12th edition of Code of Ethics is enclosed as Annexure A.
May we request you to send your inputs/suggestions/comments/feedback on the enclosed Exposure drafts, at esb[at]icai[dot]in / ashishswaroop[at]icai[dot]in within 30 days, i.e latest upto 26th November, 2025.
The comments may alternatively be submitted on https://forms.office.com/r/CunNrHqpck?origin=lprLink
All perspectives are invited. Your comments are valuable to us, and will be considered during finalization of the Code.
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