The Institute of Chartered Accountants of India (ICAI) has released Volume II of its Code of Ethics, revised for 2026. This document serves as a crucial guide for chartered accountants, outlining the fundamental principles of ethical conduct and professional behavior. It covers essential aspects like integrity, objectivity, professional competence, confidentiality, and professional behavior, providing a framework for ethical decision-making in the accounting profession. This revised code is particularly useful for chartered accountants in India, ensuring they adhere to the highest ethical standards.