The Ministry of Environment, Forest and Climate Change (MoEF&CC) on September 30, 2026, has issued the Guidelines on the Code of Conduct for Certified Environment Auditors (CEAs) and Registered Environment Auditors (REAs) under Rule 11(1), read with Rule 18, of the Environment Audit Rules, 2025. The Code aims to ensure integrity, independence, impartiality, confidentiality, transparency and accountability in environmental audits. It applies to all CEAs, REAs and, as applicable, members of audit teams deployed by REA firms, which are responsible for ensuring compliance by their team members.
CEAs and REAs must conduct audits objectively, exercise due diligence, maintain accurate records and submit evidence-based reports within the timelines prescribed by the Environment Audit Designated Agency (EADA). They must not solicit audit assignments, guarantee specific outcomes, falsify or suppress information, transfer assignments to unauthorized persons or sign reports unless they have physically conducted or supervised the audit. Auditors must maintain strict confidentiality, report material non-compliances and promptly notify EADA of any interference or attempts to influence the audit.
The Code also establishes conflict-of-interest safeguards, requiring REAs to submit a self-declaration before commencing an audit and immediately report any conflict arising after assignment allocation. REAs and entities under their control are prohibited from accepting consultancy or advisory assignments from the auditee concerning the audited project, activity or process for two years from the date of submission of the Environment Audit Report. EADA is responsible for monitoring compliance, examining complaints and taking appropriate action, including warnings, rectification or re-performance of audits, withholding fresh assignments or audit payments, and recommending suspension, revocation or debarment to the Central Government. Complaints should ordinarily be disposed of within 90 days, and the concerned auditor must be given a reasonable opportunity to be heard before disciplinary action is taken.
