The Ethical Standards Board of the Institute of Chartered Accountants of India (ICAI) has announced the applicability of the revised Code of Ethics (13th Edition) with effect from April 1, 2026.
The announcement was issued on May 30, 2026 , clarifying the effective dates and accessibility of the updated ethical framework that will govern professional conduct, independence requirements, and sustainability assurance engagements for Chartered Accountants across India.
Official copy of the notification is as follows
Sub. Revised Code of Ethics (13th edition)
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.
- Code of Ethics Volume - II : Converged with International Ethics Standards Board for Accountants (IESBA) Code of Ethics 2024 edition.
- Code of Ethics Volume - III : Ethics Standards for Sustainability Assurance (including independence standards).
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