The ICAI has announced its revised Code of Ethics, comprising three volumes, which will come into effect from April 1, 2026.
ICAI Releases Updated Code of Ethics Effective April 2026
The Institute of Chartered Accountants of India (ICAI) has released its updated Code of Ethics, now in its 13th edition, which is set to take effect from April 1, 2026. This comprehensive update consists of three volumes designed to align the ethics governing the profession with contemporary practices and challenges.
The revised Code aims to promote higher standards of conduct amongst practitioners and ensures that ethical considerations are at the forefront of professional practice. Key updates may include revisions to conflict of interest policies, advertising guidelines, and enhancements in client confidentiality protections.
For legal practitioners and chartered accountants, familiarization with the revised Code is essential to ensure compliance and to uphold professional integrity in a rapidly evolving business environment.
Citations
- ICAI Code of Ethics (2026)
