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What is the expected Code of Conduct from CA Students?

by Swati, on 8 May, 2019 6:00:00 PM

Pursuing your CA course?

Follow the expected Code of Conduct.

Along with providing the best education in the field of CA, the Institute of Chartered Accountants of India also expects a certain level of conduct from its students. This is because, as a professional, you are expected to conduct yourself with the highest degree of professionalism and integrity. Your behaviour is reflective of you, the Institute and the Profession as a whole. That is why ICAI outlines strict guidelines for both its students as well as its members. In this post, we will talk about the Code of Conduct for all CA students including those who have completed their practical training. So, let’s look at what this includes and do your best to follow it.

But before that, are you a beginning CA student looking for study material related to the CA Course. As well as deep insights in the area of business ethics and professionalism? Find out more below:

More about Business Ethics

Here are some general remarks about the applicability of the Code of Conduct for CA students:

  1. If you are a student registered as articled/audit assistants under the Chartered Accountants Act, 1949, you should conduct yourself in accordance with the guidelines provided in the act during your practical training under the Chartered Accountants Regulations, 1988. We will talk about the guidelines explicitly below.
  2. You are bound by the code of conduct if you are pursuing:
    • Foundation Course
    • Intermediate Course
    • Final Course – whether you  have and have not completed your articled training.

General Code of Conduct for All CA Students

As a CA student, you

  • are responsible for and will be held liable in the case you mishandle any property/assets/infrastructure belonging to the ICAI or any of its authorised centres/venues,
  • should behave in a decent and non-disruptive manner during any seminars, conferences, mock tests, (IT & OC) & Adv ICITSS (Adv IT & MCS) or any other such course/programme organised by the Institute or any of its authorised centres, councils and branches. You should also stick to the dress code during these programmes. If you are a male student, you should wear full sleeve shirts and trousers. If you are female, you should wear a saree/salwar kurta/suit. While appearing before the appellate authority, you may also wear a suit and tie.

As an articled/ audit assistant, you should

  • at all times, serve the Principal faithfully and dedicatedly in the practice of Accountancy,
  • follow the covenants contained in the Deed of Articles and the provisions of the Act and Regulations as and when needed
  • be responsible for the quality and correctness of the work done by you during the course of practical training where it be in the office of the Principal as well as any of the offices of the Principal’s clients
  • not destroy, cancel, obliterate, spoil, embezzle, spend, take away with you copies of books, papers, plans, documents, monies, stamps, hardware, software or chattels whether belonging to the Employer or his personal representative(s) / assignees / partner(s) / client(s) which came into your hands or, custody or possession, or allow any other person to use the same without the prior approval of your employer. In case this rule is not followed, you will be held responsible and liable
  • observe discipline and follow guidelines, rules and regulations set out by your employer at all times. You should not act in any manner that might bring disrepute to your employer or the accountancy profession. You should obey and follow all lawful and reasonable instructions of the employer and not depart or be absent from any training held by the employer at any time without prior consent of the employer/partner. You must conduct yourself with the utmost honesty and propriety.
  • behave in a responsible manner as a prospective member of the profession, with your colleagues, staff members in your employer's office; with the employer's clients and their representatives; Institute's officials & employees and judicial, quasi-judicial and other authorities, wherever you represent your employer.
  • conduct yourself in a manner that shows you are endowed with impeccable character. You must also maintain all ethical principles and the professional Code of Ethic
  • NOT obtain, in any circumstances, any monetary help or assistance or any form of gratification directly or indirectly from the clients of the Principal, their officials or any other representatives.
  • strictly follow the formal Dress Code as per the local culture and tradition

Here's a review of the most important points in a mindmap:


So there you have it. Some basic but reasonable guidelines to follow while you pursue one of the most sought-after courses from one of the most reputed institutions in the country. We suggest you go through them thoroughly and abide by them, strictly. Apart from this, enjoy the course, your articleship training and work hard. See you on the job side of the Accountancy spectrum! 



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