Code of Ethics for IA & AD

     With the Lima Declaration of Guidelines on Auditing Precepts as its foundation, the International Organization of Supreme Auditing Institutions (INTOSAI) has deemed it essential to establish a Code of Ethics, which are Standards with Ethical Significance for auditors in the public sector. While the INTOSAI Code of Ethics is intended to constitute a foundation for the national Codes of Ethics, each Supreme Audit Institution (SAI) has the responsibility to ensure that all its auditors acquaint themselves with the values and principles contained in the national Code of Ethics and act accordingly. Due to national differences of culture, language, and legal and social systems, it is the responsibility of each SAI to develop its own Code of Ethics, which best fits its own environment.

     It is in this context and in keeping with international best practices that it was decided to adopt a Code of Ethics for the organization of the Comptroller and Auditor General of India. The Code of Ethics incorporates the values and principles contained in the Central Civil Services Conduct Rules for Government Servants in India (CCS Conduct Rules) and adapting the broad principles contained in ISSAI 30 (INTOSAI Standards for Supreme Audit Institutions), issued by The Professional Standards Committee. The Code of Ethics for SAI India thus comprises the general ethical requirements prescribed for civil servants in India as enunciated in the CCS Conduct Rules and the particular requirements of auditors, including the latter’s professional obligations.

    Befittingly, the Code has been framed just as the institution of the CAG of India has completed 150 years of its existence. The independence, powers and responsibilities of the public sector auditor place high ethical demands on the CAG of India and the staff he employs or engages in the discharge of his duties and responsibilities as enshrined in the Constitution of India. A Code of Ethics is in fact a comprehensive statement of the values and principles which should guide the daily work of auditors. It sets the tone and creates a culture of honesty and integrity. Adherence to ethics and integrity needs to be ensured at all times and not compromised under any circumstances.

    The Code of Ethics of SAI India would be applicable to the CAG of India, executive officers, individual auditors and all individuals working for or on behalf of the SAI India. It is the duty of every person working in the Indian Audit and Accounts Department or on behalf of the CAG of India, to acquaint themselves with the values and principles contained in the Code and act accordingly.   The code of ethics was framed in August 2012

The soft copy of the code of ethics is availble in following link :     Code of Ethics.pdf




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