Auditing & Ethics | Self-Learning Study Material by CA. Pankaj Garg is a comprehensive, exam-focused guide for CA Intermediate – Group II | Paper 5, updated through 30th September 2025. This Edition integrates all recent amendments under the Code of Ethics (2020 & 2024), SQC 1, SA 220, CARO 2020, and the Companies Act, 2013. Crafted in a self-learning format, it transforms complex auditing principles into clear, structured, and easy-to-revise content through flowcharts, tables, and visual summaries. Covering 11 chapters as per ICAI's syllabus, the book ensures a perfect balance between conceptual clarity, practical application, and exam-oriented preparation.