CA Ethics encompasses professional standards specific to chartered accountants as defined by ICAI through the Code of Ethics. It extends fundamental ethical principles to accounting practice, covering auditor independence, conflict of interest management, confidentiality of client information, and professional skepticism. ICAI requires members to maintain high moral standards and comply with laws. Specific CA ethics issues include: independence (audit clients must not compromise auditor objectivity), confidentiality versus disclosure (protecting client information while meeting public interest), and professional competence (continuous learning requirements). Regulatory bodies enforce CA ethics through disciplinary mechanisms. The Code of Ethics for CA members includes Fundamental Principles (integrity, objectivity, competence, confidentiality, professional behavior) and guidance on applying these in specific situations. Violations can result in loss of license and reputation damage. Exam tip: When answering CA ethics questions, cite specific Code sections and explain how principles apply to the specific situation—not just general ethical discussion.