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Ethical Standards Board The Institute of Chartered Accountants of India 31st March, 2022 ANNOUNCEMENT Sub.: Deferment of certain provisions of Volume-I of Revised Code of Ethics, 2019 As the members are aware, the revised 12th edition of Code of Ethics has come into effect from 1st July, 2020. It is accessible on www.icai.org at the following links: - Code of Ethics Volume - I Click Here Code of Ethics Volume - II Click Here Code of Ethics Volume - III (Case Laws Referencer
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FAQ :
The ICAI has announced a further deferment of certain provisions of Volume-I of the Revised Code of Ethics, 2019.
The deferred provisions include those related to Responding to Non-Compliance with Laws and Regulations (NOCLAR) [Sections 260 and 360], Fees - Relative Size [Paragraphs 410.3 to R410.6], and Tax Services to Audit Clients [Subsection 604].
These provisions were originally scheduled to come into effect from 1st April 2022.
The applicability of these provisions has been further deferred for six months, making the new effective date 30th September 2022.
The deferment is intended to ensure effective adoption and implementation of these provisions by the membership at large.
Yes, a rollout plan for these provisions will be announced suitably by the ICAI.
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