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code of ethics

Latest Articles


Ethics, Opportunities, Technology & Sustainability in CA Profession

CA, CS, CMA : Ethical conduct is the core of professional credibility in accountancy, directly influencing career prospects, client trust, and r...

December 15, 2025 600 Views 0 comment Print

Professionalism in CA and Banking: Ethics and Compliance

Corporate Law : Core principles of professionalism (integrity, objectivity, independence) for CAs and bankers, enforced by ICAI, Companies Act, an...

September 29, 2025 675 Views 0 comment Print

CA Professional Code of Conduct: First Schedule Guide

CA, CS, CMA : A summary of the First Schedule of the Chartered Accountants Act, 1949, detailing professional misconduct, recent amendments, and ...

September 3, 2025 2388 Views 0 comment Print

ICAI Code of Ethics: Guiding the Profession with Integrity and Trust

CA, CS, CMA : Explore the ICAI Code of Ethics—its structure, key rules, and disciplinary process ensuring ethical conduct by Chartered Account...

May 26, 2025 4449 Views 0 comment Print

Professional Misconduct in Tax Audits: Navigating 60-Tax Audit Rule

CA, CS, CMA : Understand the 60-tax audit rule for Chartered Accountants, its exceptions, and its implications on professional conduct and ethic...

July 16, 2024 3996 Views 0 comment Print


Latest News


ICAI allows Advertising by Indian CA Firms

CA, CS, CMA : ICAI’s Code of Ethics amendments now allow advertising, website promotion, and enhanced visibility, enabling domestic CA firms t...

December 13, 2025 110760 Views 1 comment Print

Exposure Draft: 13th edition of ICAI Code of Ethics – Request for Comments

CA, CS, CMA : ICAI's Ethical Standards Board issued an Exposure Draft for the 13th Code of Ethics, proposing revisions to the current standards....

October 28, 2025 2397 Views 0 comment Print

ICMAI release Code of Ethics Effective June 2025

CA, CS, CMA : ICMAI issues revised Code of Ethics for CMAs, effective June 1, 2025, including independence standards for audit and assurance eng...

June 10, 2025 576 Views 0 comment Print

Deloitte Inspection: NFRA Notes Progress, Flags Lingering Issues

Company Law : NFRA's 2023 inspection of Deloitte Haskins & Sells LLP finds improvements but notes ongoing issues in key audit areas....

March 30, 2025 2838 Views 0 comment Print

NFRA Finds Unresolved Issues in Walker Chandiok’s 2023 Audit Inspection

Company Law : NFRA's 2023 inspection of Walker Chandiok & Co. LLP reveals ongoing issues in independence and audit procedures....

March 30, 2025 1509 Views 0 comment Print


Latest Judiciary


BoD’s Failure to Justify Dishonor of Cheques as Misconduct Leads to Remand for Reconsideration: Delhi HC

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...

March 18, 2025 708 Views 0 comment Print

CA Barred for Five Years by NCLT for Failing Duties as Statutory Auditor

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...

July 16, 2024 4092 Views 0 comment Print

ICAI can Proceed Against whole Firm if One Member cannot be held Responsible: HC

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...

July 10, 2024 5334 Views 0 comment Print

SC Upholds CA Rule on Referring Misconduct to Disciplinary Committee

CA, CS, CMA : Naresh Chandra Agrawal Vs Institute of Chartered Accountants of India And Others (Supreme Court of India) In a landmark judgment, ...

February 10, 2024 1389 Views 0 comment Print

Rule 12 of CA rules not debar Director of Discipline from entertaining 7 year old complaint

Income Tax : Held that rule 12 Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Ru...

September 10, 2022 3564 Views 0 comment Print


Latest Notifications


CA Reprimanded by ICAI Disciplinary Committee for issuing unverified certificate

CA, CS, CMA : ICAI Disciplinary Committee reprimands CA. Jayaraman Dindigul Viswanathan for professional misconduct in issuing an unverified cer...

July 26, 2025 636 Views 0 comment Print

ICAI Caps Tax Audit Limits at 60 per partner from 1st April 2026

CA, CS, CMA : ICAI sets limit of 60 tax audit assignments per CA or partner annually, effective from 1 April 2026, replacing earlier 2008 guidel...

July 25, 2025 12552 Views 0 comment Print

ICAI Bars Two CAs for Misconduct in NSEL Audit Case

CA, CS, CMA : ICAI found two CAs guilty of professional misconduct in the NSEL audit case and ordered one-year membership removal for CA Shrawan...

July 11, 2025 585 Views 0 comment Print

ICAI Disciplinary Action: CA Srinivas Talluri Penalized

CA, CS, CMA : The ICAI Disciplinary Committee has ordered the removal of CA Srinivas Talluri's name from the Register of Members for 10 years an...

June 3, 2025 2325 Views 0 comment Print

ICAI Concludes Disciplinary Action Against Two Chartered Accountants

CA, CS, CMA : ICAI suspends CAs Praveen Murarka and Subhash Chander Sharma for professional misconduct, with removal from Register of Members ef...

April 17, 2025 5946 Views 0 comment Print


ICAI Fines CA for Misreporting Share Application Money

May 5, 2024 312 Views 0 comment Print

 The ICAI Disciplinary Committee fined CA. Arun Kanhyalal Burad Rs. 25,000 and reprimanded him for professional misconduct in audit reporting.

ICAI finds EY India and it’s Affiliate Entities Guilty of Professional Misconduct: Analysis

April 29, 2024 21561 Views 1 comment Print

Analysis of ICAIs disciplinary action against EY India affiliates for professional misconduct, implications, and insights into regulatory challenges in the accounting sector.

NFRA Imposes ₹60 Lakh Penalty on CMIL Auditor & Debars Auditor for 2 Years

April 26, 2024 16119 Views 1 comment Print

NFRA issues Order against Krishna Neeraj & Associates and CA Krishna Kr Neeraj for professional misconduct in CMIL’s audit, imposing penalties and sanctions.

NFRA imposes ₹1.60 Crore Penalty on RHFL Auditors & Audit Firm

April 26, 2024 37521 Views 2 comments Print

National Financial Reporting Authority’s order penalizes M/s Dhiraj & Dheeraj and auditors for misconduct in the audit of Reliance Home Finance Limited.

ICAI Directs Three S. R. Batliboi Firms to Cease Existing Arrangements with E&Y

April 25, 2024 9825 Views 0 comment Print

Delve into the detailed analysis of the disciplinary committee’s order against Indian chartered accountants for professional misconduct under the Chartered Accountants Act, 1949.

Entering into prohibited arrangements with international entities is Professional Misconduct: ICAI

April 25, 2024 750 Views 0 comment Print

Dive into the detailed analysis of the Institute of Chartered Accountants of India (ICAI) Disciplinary Committee’s order in the Tridibes Basu case under Section 21B(3) of the Chartered Accountants Act, 1949.

Securing Business via International Entity Members is Professional Misconduct: ICAI

April 24, 2024 846 Views 0 comment Print

Read the detailed analysis of the Disciplinary Committee’s order against CA. Shreedhar Tryambak Kunte under the Chartered Accountants Act, 1949. Punishment details included.

ICAI takes Disciplinary Action against 12 Chartered Accountants

April 16, 2024 4602 Views 0 comment Print

Explore the recent disciplinary actions taken by the Institute of Chartered Accountants of India in New Delhi, including removals and fines, in April 2024.

ICAI held CA Guilty of Misconduct in Alleged Tax Receipt & ITR Forgery

April 10, 2024 2040 Views 0 comment Print

Explore the case against Kapil Dev Aggarwal under the Chartered Accountants Act, with detailed analysis of allegations, hearings, and conclusions.

SC Upholds CA Rule on Referring Misconduct to Disciplinary Committee

February 10, 2024 1389 Views 0 comment Print

Naresh Chandra Agrawal Vs Institute of Chartered Accountants of India And Others (Supreme Court of India) In a landmark judgment, the Supreme Court of India delivered a significant ruling in the case of Naresh Chandra Agrawal vs. Institute of Chartered Accountants of India (ICAI) and Others. This case brought into focus the legal and ethical […]

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