About this course

A practical course for Indian audit-firm personnel, from small practices to large networks. Seven concise lessons and narrated videos, sampled knowledge checks and five native activities apply principles to fictional engagements. The 2026 ICAI Code of Ethics is the reference edition; engagement commencement dates and transition provisions must still be considered.

Who this is for

Learners interested in this course

What you will learn

Course outline

1. Ethical judgment and the public interest

Ethical judgment and the public interest
Ethical judgment and the public interest — video
Lesson 1 knowledge check

2. Recognising the five independence threats

Recognising the five independence threats
Recognising the five independence threats — video
Lesson 2 knowledge check
Practice Lab: identify the main threat

3. Financial interests, relationships, jobs and gifts

Financial interests, relationships, jobs and gifts
Financial interests, relationships, jobs and gifts — video
Lesson 3 knowledge check
Decision Mission: the signing-week offer

4. Client acceptance and conflicts of interest

Client acceptance and conflicts of interest
Client acceptance and conflicts of interest — video
Lesson 4 knowledge check
Case Quest: the acceptance file

5. Non-audit services and the management boundary

Non-audit services and the management boundary
Non-audit services and the management boundary — video
Lesson 5 knowledge check
Roleplay Studio: responding to the CFO

6. Confidentiality and safe information handling

Confidentiality and safe information handling
Confidentiality and safe information handling — video
Lesson 6 knowledge check

7. Escalation, breaches and defensible documentation

Escalation, breaches and defensible documentation
Escalation, breaches and defensible documentation — video
Lesson 7 knowledge check
Impact Simulator: delayed disclosure and rework

Final assessment

Final assessment