The Institute of Chartered Accountants of India (ICAI) has released an Exposure Draft for the 13th Edition of its Code of Ethics, seeking input from members, stakeholders, and the public. This revision aims to update the current code, which has been in place since July 2020, to reflect changes in professional, regulatory, and international ethical standards. Comments are invited and can be submitted via email or an online form until 26th November 2025.
The Ethical Standards Board (ESB) of the Institute of Chartered Accountants of India (ICAI) has released the Exposure Draft of the 13th Edition of the ICAI Code of Ethics, inviting comments and suggestions from members, stakeholders, and the public.
The revised draft aims to update the 12th Edition
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FAQ :
The ICAI is inviting comments on the Exposure Draft of the 13th Edition of its Code of Ethics.
Comments are invited from members, stakeholders, and the public.
The 12th Edition of the ICAI Code of Ethics has been in effect since July 1, 2020.
The deadline for submitting comments is 26th November 2025.
Comments can be submitted via email to esb@icai.in / ashishswaroop@icai.in or through the online form at https://forms.office.com/r/CunNrHqpck?origin=lprLink.
Revisions are proposed to update the Code of Ethics to reflect evolving professional, regulatory, and international ethical standards.