As the members are aware, the revised 12th edition of the Code of Ethics has come into effect from 1st July 2020. It is accessible on www.icai.org at the following links:

Code of Ethics Volume - I


Code of Ethics Volume II


Code of Ethics Volume -III (Case Laws Referencer)


It may further be recalled that the following provisions of Volume-I of the Code of Ethics, 2019, deferred earlier, were to come into force w.e.f 1st April 2022 (Ref. Announcement dt. 26.7.2021 at https://www.icai.org/post/esb-applicable-date-of-certain-deferred-provisions)

1. Responding to Non-Compliance with Laws and Regulations (NOCLAR) 
   [Sections 260 and 360]

2. Fees- Relative Size
[Paragraphs 410.3 to R410.6]

3. Tax Services to Audit Client's
[Subsection 604]

The Council at its 410th Meeting held on 24th and 25th March 2022 decided that the applicability of the above-mentioned provisions be further deferred for a period of six months (i.e. till 30th September 2022) to ensure effective adoption and to implementation by the membership at large. A rollout plan for these provisions will be announced suitably.