As the members are aware, the revised 12th edition of 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
https://resource.cdn.icai.org/55133CodeofEthics-2019.pdf

Code of Ethics Volume – II
https://resource.cdn.icai.org/60018code-of-ethics-2020vol2.pdf

Code of Ethics Volume –III (Case Laws Referencer)
https://resource.cdn.icai.org/59111esb48239.pdf

It may further be recalled that the following provisions of Volume-I of 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 Clients
[Subsection 604]

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