The Chartered Accountant Journal — ICAI | Knowledge · Ethics

Code of Ethics Ethics 2026 Professional Integrity Public Trust ICAI Ethics ESB Independence Standards NOCLAR Chartered Accountants ICAI Journal PDF

Ethics and Integrity: The Foundation of Public Trust and Professional Excellence

October 2026 · 18 min read · 33 reads

Professional Ethics Ethical Judgement Artificial Intelligence Code of Ethics ICAI Journal Core Values Compliance PDF

Values Codified: From Rules to Ethical Judgement in a Changing Profession

October 2026 · 18 min read · 16 reads

Professional Ethics ICAI Code of Ethics Practice Management Client Trust Employee Mentorship CA Profession ICAI Journal PDF

Ethics as a Compounding Asset: Perspectives from Four Decades in Practice

October 2026 · 18 min read · 12 reads

Section 44ADA Presumptive Taxation Ranu Gupta Decision A. Anand Kumar ITAT Delhi Income Tax Act 2025 Direct Tax ICAI Journal PDF

Presumptive Taxation for Professional Partners: Analysing the Ranu Gupta Decision and the Unresolved Controversy Under Section 44ADA

October 2026 · 18 min read · 24 reads

Section 202 Income Tax Act 2025 New Tax Regime Deductions Exemptions NPS Agniveer Corpus Fund Direct Tax ICAI Journal PDF

Deductions Available under the New Tax Regime (Section 202 of the Income Tax Act 2025): A Practical and Professional Analysis

October 2026 · 18 min read · 24 reads

Corporate Governance Family Business ESG Shareholder Risk Succession Planning Board Independence SEBI LODR ICAI Journal PDF

LISTED VS UNLISTED: When "Family-Style" Control Becomes a Red Flag for Shareholders

October 2026 · 18 min read · 16 reads

Women Entrepreneurs Startup India Venture Capital Tier-II Cities Tier-III Cities Financial Reporting E-commerce Chartered Accountants ICAI Journal PDF

Women Entrepreneurship and Startup Growth in India

October 2026 · 18 min read · 5 reads

GenAI Forensic Investigation Data Blindspot Retrieval-Augmented Generation (RAG) Semantic Analysis DPDP Act 2023 FAIS Compliance Data Hygiene Hallucination Chartered Accountants PDF

From Theory to Detection: A Practical Framework for Implementing GenAI in Forensic Investigations

October 2026 · 18 min read · 9 reads

AI Artificial Intelligence Ethics IESBA Code Global Ethics Day CA GPT Technology Revisions Hallucinations ICAI Journal PDF

Ethics in the Age of Intelligent Technology: India's leadership and a global public-interest imperative

October 2026 · 18 min read · 8 reads

Global Ethics Day Ethics ICAEW Trust Artificial Intelligence Professional Competence Code of Ethics ICAI Journal PDF

Re-centring Ethics for the Next Decade: Trust, Judgement and the Courage to Do the Right Thing

October 2026 · 18 min read · 8 reads