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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 of the Code of Ethics, which has been in effect since July 1, 2020. The proposed changes reflect evolving professional, regulatory, and international ethical standards that guide the conduct of chart
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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.
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