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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 4443 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 5331 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 2322 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


FAQs on ethical issues relating to GST

November 16, 2017 4716 Views 0 comment Print

Q1. Whether a member in practice can engage as GST practitioner? A. Yes, a member in practice can engage as GST practitioner , as the activities to be performed by GST practitioner mentioned in CGST Act, 2017 read with CGST Rules, 2017 are within the purview of a member in practice as per the provisions of Chartered Accountants Act, 1949 and Regulations framed thereunder.

CA guilty of misconduct for allowing use of his name in Prospectus despite Resignation

September 11, 2017 1698 Views 0 comment Print

Chartered Accountant Satish Kumar Gupta had resigned as Director of BLF before opening of the public issue of BLF irrespective of the fact that his resignation was allegedly accepted on 9.9.1997, in respect whereof no material was brought on record. Having resigned before the commencement of the public issue, his name could not have appeared […]

Professional Ethics / Misconduct In Relation to CA In Practice

September 5, 2017 23307 Views 1 comment Print

Professional ethics encompass the personal, organizational, and corporate standards of behavior expected by In simple words we can say that professional conduct of an individual.

Prosecution under PMLA cannot be dropped for Acquittal by ICAI Disciplinary Committee

August 2, 2017 1380 Views 0 comment Print

The findings of the Disciplinary Committee by no stretch of imagination can be said to be binding on the criminal court where the accusation is to be proved on the basis of evidence adduced before it in accordance with law. Moreover, the findings do not render the substratum of accusation of conspiracy between the petitioner and the other accused persons in extending unjustified financial assistance to the borrowers in the instant case patently absurd or inherently improbable

Advertising by practicing CAs engaged in Coaching/ Teaching

May 19, 2017 5907 Views 2 comments Print

Members are advised to abstain from advertising their association with Coaching /teaching activities through hoardings, posters, banners and by any other means, failing which they may be liable for disciplinary action,

HC bans CA for issuing wrong Share Application Money Certificate

March 6, 2017 5406 Views 1 comment Print

Proceeding to take cognizance of a report submitted by SEBI the Council of the Institute of Chartered Accountants constituted a Disciplinary Committee, forming a prima-facie opinion that the respondent was guilty of professional misconduct. Proceedings were initiated by the Disciplinary Committee.

CA in practice cannot run Business via Companies, Trusts & Firms

February 25, 2017 16962 Views 0 comment Print

The Institute of Chartered Accountants has made the instant Reference under Section 21(5) of the Chartered Accountants Act, 1949 in respect of the respondent being indicted for a misconduct other than such misconduct which is referred to in sub-Section (4) of Section 21.

PIL by a lawyer to gain popularity is violation of Code of Conduct

February 15, 2017 1086 Views 0 comment Print

We take this opportunity to remind the State Government to put in place a policy decision to ensure that the Print and Electronic Media does not while reporting instances of similar nature from furnishing any details which are capable of enabling the readers or general public to come to know of the identity of either the victims or those juveniles who are in conflict with law.

HC held CA Guilty of Misconduct for non detection of Fraud

August 12, 2016 11434 Views 0 comment Print

The respondent admitted that the firm J.S.Bedi & Co. was charged with the concurrent audit for the period in question and that it had carried out the concurrent audit under his supervision but denied any fraud perpetrated for the period of the audit. But surprisingly it was also simultaneously pleaded that the purported frauds began in July, 2002 and continued till April, 2005 and went undetected

13 Changes Modern Advocate need in Indian Courts

February 13, 2016 2944 Views 6 comments Print

1. Dress Code Change: No doubt Indian lawyers wear power dress and we as citizens respect the dignity of it, yet mostly the black and white combination is assigned to hotel waiters & railway staff also. These reasons limitise the unique privilege to lawyer’s dress. Seldom lawyers ignore to go in functions straight from court, […]

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