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code of ethics

Latest Articles


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 3054 Views 0 comment Print

Supreme Court Upholds ICAI’s Limit of 60 Tax Audits per CA: Analysis

CA, CS, CMA : Discover the Supreme Court's ruling on ICAI's 60 tax audits limit per Chartered Accountant, its implications, and future impact on...

May 23, 2024 14679 Views 0 comment Print

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

CA, CS, CMA : Analysis of ICAIs disciplinary action against EY India affiliates for professional misconduct, implications, and insights into reg...

April 29, 2024 20697 Views 1 comment Print

Unveiling Professional Misconduct: NFRA’s Order on Seya Industries Limited’s Statutory Audit

Company Law : The Order No. 002/2024 Date: 05.01.2024, centered around CA Anil Chauhan, the Engagement Partner (EP) of Anil Chauhan & Associates...

January 11, 2024 1113 Views 0 comment Print

Understanding Business Ethics: Importance, Principles and Ethical Dilemmas

Corporate Law : Explore the concept of business ethics, its importance, principles, and how it affects decision-making. Learn about ethical dilem...

August 20, 2023 1215 Views 0 comment Print


Latest News


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 2154 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 675 Views 0 comment Print

NFRA Finds Continued Independence Issues at SRBC & Co. LLP in 2023 Inspection

Company Law : NFRA's 2023 inspection of SRBC & Co. LLP highlights audit quality issues, independence concerns, and compliance with auditing stan...

March 30, 2025 309 Views 0 comment Print

ICAI Penalizes CA for Neglecting Registered Office Visit Before Filing SPICe Form

CA, CS, CMA : ICAI penalises CA for not physically visiting registered office of Company before filing its SPICe Form The Institute of Chartered...

May 15, 2024 11328 Views 1 comment Print

ICAI Reporting Requirements: Fees Disclosure in Revised Code of Ethics

CA, CS, CMA : Learn about ICAI's reporting requirements for fees disclosure under revised Code of Ethics. Discover key details and implications ...

October 7, 2023 11319 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 423 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 3687 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 4860 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 1071 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 3255 Views 0 comment Print


Latest Notifications


ICAI clears CA from Charge of misappropriation of Rs. 7 crore

CA, CS, CMA : The Board of Discipline reviewed allegations against CA. Upendra Muley, focusing on fraud claims. Findings highlight lack of evide...

February 10, 2025 927 Views 0 comment Print

CA Cleared of Misconduct Charges in NOC Dispute Case

CA, CS, CMA : ICAI Board of Discipline finds CA not guilty in a dispute over a No Objection Certificate for a new auditor appointment, citing co...

February 10, 2025 396 Views 0 comment Print

ICAI Board Clears CA of Misconduct Charges in Swan Telecom Case

CA, CS, CMA : ICAI Board of Discipline finds CA Hari Sethumadhavan Nair not guilty in case related to Swan Telecom funding and UAS licenses, cit...

February 10, 2025 198 Views 0 comment Print

ICAI Board of Discipline Clears CA Gautam Doshi in 2G Spectrum Case

CA, CS, CMA : ICAI Board acquits CA Gautam Doshi, citing lack of evidence and judicial precedents from the 2G spectrum case. Detailed findings a...

February 10, 2025 2493 Views 0 comment Print

ICAI Clears CA of Misconduct Over Alleged Irregularities in Ludhiana Branch Operations

CA, CS, CMA : The Board found CA Hitesh Goyal not guilty of professional misconduct related to allegations about the Ludhiana Branch's functioni...

January 25, 2025 594 Views 0 comment Print


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

July 16, 2024 3687 Views 0 comment Print

Read the full NCLT judgment/order on Union of India Vs CA. Ramaiah Nataraja. Bengaluru CA barred from statutory auditor role for colluding with company’s fraudulent activities.

Partnership Act 1932: Auditing Not Mandatory Before Sharing Firm Financials with legal heirs

July 12, 2024 1260 Views 0 comment Print

Explore Section 12(e) of the Partnership Act 1932 and its implications on sharing firm financials with legal heirs. Detailed analysis and conclusions included.

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

July 10, 2024 4860 Views 0 comment Print

Delhi High Court rules that ICAI can hold entire CA firms accountable for misconduct, even if individual guilt isn’t found. Full judgment on Harinderjit Singh case.

NFRA Penalized Audit Firm & CA for negligence & inadequate due diligence

July 5, 2024 1152 Views 0 comment Print

Explore NFRA Order No. 019/2024 detailing penalties imposed on M/s Singh Ajay & Co. and CA Priyank Mittal for audit lapses in Vikas Proppant and Granite Limited’s financial statements.

NFRA Penalized Audit Firm & CA for Lapses in Conduct of Statutory Audit

July 5, 2024 324 Views 0 comment Print

Explore NFRA Order No. 018/2024 on CA Yogesh Mahipal for audit misconduct findings and penalties under Companies Act 2013. Detailed analysis of audit failures and implications.

ICAI removes name of 14 members for Professional Misconduct

June 28, 2024 2538 Views 0 comment Print

Read about recent disciplinary actions by ICAI removing members from the register due to professional misconduct. Understand implications and regulatory measures.

NFRA Penalizes CA for professional misconduct in auditing DHFL branches

June 21, 2024 849 Views 0 comment Print

Learn about NFRA action against CA Kashinath Chaturvedi for professional misconduct in auditing DHFL branches. Understand the findings, penalties, and implications.

Audit misconduct at DHFL branches: NFRA imposes one-year debarment & Penalty

June 21, 2024 960 Views 0 comment Print

Explore NFRA’s order under Companies Act 2013 on CA Krishna Bihari Chaturvedi for audit misconduct at DHFL branches in FY 2017-18. Details on penalties and findings.

First Auditor not required to obtain NOC from Other Auditor: ICAI DC

June 12, 2024 1743 Views 0 comment Print

Explore the detailed analysis of a professional misconduct case under the Chartered Accountants Act 1949. Learn about findings, charges, proceedings, and final conclusions.

ICAI Finds Auditor Not Guilty: Audit Acceptance Communication Validated

June 12, 2024 702 Views 0 comment Print

Explore the ICAI Board of Discipline’s ruling on an audit dispute where the respondent’s communication via registered post was deemed sufficient, leading to a ‘Not Guilty’ verdict.

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