The Institute of Chartered Accountants of India (ICAI) notified the Code of Conduct for CA Students.
The ICAI announced that the students are advised to observe these in letter and spirit so as to maintain the highest standards of this esteemed profession. In case of any violation of the same by the students, disciplinary action will be taken against them.
The Council of the Institute has laid down a Code of Conduct for CA Students to be observed while pursuing chartered accountancy course.
This code of conduct is applicable to all the students who are pursuing Chartered Accountancy Course and includes the students who have completed the practical training.
The objective of the ICAI behind laying down the Code of Conduct is to maintain decorum and discipline amongst the students of the Chartered Accountancy Course. While dealing with the members of the Institute and other public in general, it is expedient to ensure the Code of Conduct for students undergoing practical training under the Chartered Accountancy Course including students registered for Foundation, Intermediate Final Course and even those students who have already completed practical training.
Regulation 66 of the Chartered Accountants Regulations, 1988 makes an explicit mention that the Code of Conduct is applicable to the Students undergoing practical training under the Chartered Accountancy Course and deals with relevant procedures to be followed in case of breach of the same.
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