CA, CS, CMA : Ethical conduct is the core of professional credibility in accountancy, directly influencing career prospects, client trust, and r...
Corporate Law : Core principles of professionalism (integrity, objectivity, independence) for CAs and bankers, enforced by ICAI, Companies Act, an...
CA, CS, CMA : A summary of the First Schedule of the Chartered Accountants Act, 1949, detailing professional misconduct, recent amendments, and ...
CA, CS, CMA : Explore the ICAI Code of Ethics—its structure, key rules, and disciplinary process ensuring ethical conduct by Chartered Account...
CA, CS, CMA : Understand the 60-tax audit rule for Chartered Accountants, its exceptions, and its implications on professional conduct and ethic...
CA, CS, CMA : ICAI’s Code of Ethics amendments now allow advertising, website promotion, and enhanced visibility, enabling domestic CA firms t...
CA, CS, CMA : ICAI's Ethical Standards Board issued an Exposure Draft for the 13th Code of Ethics, proposing revisions to the current standards....
CA, CS, CMA : ICMAI issues revised Code of Ethics for CMAs, effective June 1, 2025, including independence standards for audit and assurance eng...
Company Law : NFRA's 2023 inspection of Deloitte Haskins & Sells LLP finds improvements but notes ongoing issues in key audit areas....
Company Law : NFRA's 2023 inspection of Walker Chandiok & Co. LLP reveals ongoing issues in independence and audit procedures....
CA, CS, CMA : The Court examined whether a complaint arising from a family dispute can be entertained in misconduct proceedings. It held that su...
CA, CS, CMA : Appellant had approached this Court by way of the present intra Court appeal. It was held that BoD had failed to accord any reaso...
CA, CS, CMA : Read the full NCLT judgment/order on Union of India Vs CA. Ramaiah Nataraja. Bengaluru CA barred from statutory auditor role for c...
CA, CS, CMA : Delhi High Court rules that ICAI can hold entire CA firms accountable for misconduct, even if individual guilt isn't found. Full j...
CA, CS, CMA : Naresh Chandra Agrawal Vs Institute of Chartered Accountants of India And Others (Supreme Court of India) In a landmark judgment, ...
CA, CS, CMA : The issue involved disciplinary action for professional and other misconduct under the Chartered Accountants Act. The authorities ...
CA, CS, CMA : The issue concerns disciplinary action for professional misconduct. The ruling enforces removal from membership and bars practice ...
CA, CS, CMA : Statements recorded under Section 161 Cr.P.C. were held insufficient without corroborative evidence. The Board stressed admissibil...
CA, CS, CMA : The case involved alleged facilitation of tax evasion through fake political donations. The Board held that failure to timely retr...
CA, CS, CMA : The case involved a professional admitting involvement in a scheme facilitating fake donations for tax benefits. The Board relied ...
The issue involved disciplinary action for professional and other misconduct under the Chartered Accountants Act. The authorities held the member guilty, and the penalty of removal was upheld through appeal and enforced after court dismissal.
The Court examined whether a complaint arising from a family dispute can be entertained in misconduct proceedings. It held that such complaints are maintainable if they disclose professional misconduct.
The issue concerns disciplinary action for professional misconduct. The ruling enforces removal from membership and bars practice for a specified period.
Statements recorded under Section 161 Cr.P.C. were held insufficient without corroborative evidence. The Board stressed admissibility and evidentiary standards. The ruling protects professionals from weak evidentiary claims.
The case involved alleged facilitation of tax evasion through fake political donations. The Board held that failure to timely retract an incriminating statement and lack of evidence led to a finding of misconduct.
The case involved a professional admitting involvement in a scheme facilitating fake donations for tax benefits. The Board relied on the admission and supporting evidence to hold misconduct.
Ethical conduct is the core of professional credibility in accountancy, directly influencing career prospects, client trust, and regulatory acceptance worldwide.
ICAI’s Code of Ethics amendments now allow advertising, website promotion, and enhanced visibility, enabling domestic CA firms to compete confidently on a global scale.
ICAI’s Ethical Standards Board issued an Exposure Draft for the 13th Code of Ethics, proposing revisions to the current standards. Comments are due by November 26, 2025.
Core principles of professionalism (integrity, objectivity, independence) for CAs and bankers, enforced by ICAI, Companies Act, and RBI rules, using case law and numerical examples.
