Advertisement Enabled Era of CA Practice: ICAI Relaxes Norms

Advertisement Enabled Era of CA Practice: ICAI Relaxes Publicity Norms

Effective 1 April 2026, the revised ICAI Code of Ethics, 2026 permits practicing Chartered Accountants and CA firms to enhance their professional visibility through educational digital content and media participation, subject to ethical safeguards.

• The revised ICAI Code of Ethics marks a significant shift towards a more digitally connected profession. CA firms can now leverage educational videos, podcasts, webinars, and media appearances to build thought leadership and professional visibility. However, all communications must remain factual, educational, and non-promotional, ensuring that the dignity and independence of the Chartered Accountancy profession are maintained.
• The revised Code of Ethics also permits practicing Chartered Accountants and CA firms to participate in various forms of electronic media. Appearance in Electronic Media Also Allowed

Key Changes : ICAI Code of Ethics 2026 – Major Change for CA Firms

Educational Videos, Podcasts and Audio Content Permitted

• Practising chartered accountants & CA firms may create and share educational content through various online channels. so now educational videos, Audios & Podcasts Allowed

• Social Media Platforms Where Content Can Be Published
  • While educational audio, video, or podcast content is permitted, such content must not contain the website address (URL) of the CA, Firm
  • Media Appearances Permitted: Practicing CAs & CA firms may appear on Internet platforms, television, radio, and Films
  • While making public appearances, members must adhere to professional ethics and avoid Any exaggerated claims regarding their expertise or services
  • Practicing CAs and CA firms may publish educational content on Firm websites, YouTube, LinkedIn, Instagram and Other online platforms
  • However, such content must remain educational in nature and should not include promotional claims. Website addresses are not permitted in educational videos, audios, or podcasts.

What Information Can CA Firms Display?

• During such appearances, members may disclose Their designation as Chartered Accountant, Name of the individual CA, Name of the CA firm, Relevant qualifications or specialized expertise related to the topic being discussed.
• The content may include Chartered Accountant designation, Name of the CA, Firm name, Contact details such as address, phone number, and email ID
• Such content may include the following information Designation as “Chartered Accountant”, Name of the Chartered Accountant, Name of the CA Firm Contact details, including Office address, Phone number, Email address, Publication on the website of the CA, CA Firm, Network or Alliance and Sharing through social media platforms such as YouTube, LinkedIn, Instagram, and similar digital platforms operated by the CA, Firm, Network or Alliance

Permissible Disclosures During Media Appearances:

ICAI Allows Videos, Podcasts & Media Appearances

• CAs may disclose the following while appearing on Internet-based programs, Television shows, Films, Radio broadcasts.
• ICAI Permits Educational Content and Media Appearances
  • Educational Videos, Podcasts and Audio Content Allowed
    • The following details may be mentioned Designation as “Chartered Accountant”, Name of the Chartered Accountant, Name of the CA Firm, Relevant special qualifications, Specialized knowledge directly connected with the subject matter being discussed.
  • With the revised ICAI Code of Ethics, 2026, practicing Chartered Accountants and CA firms can now enhance their professional visibility through educational content and media engagement.
  • Effective 1 April 2026, ICAI has permitted CAs and CA firms to publish educational audio content, videos, and podcasts on digital platforms, subject to specified conditions.

Ethical Important Restrictions: ICAI Restrictions on Publicity and Promotion.

• No exaggerated claims regarding expertise or achievements.
• Statements must be objective, professional, and educational.
• No comparisons with other CAs or CA firms.
• Public appearances should not amount to solicitation or advertisement of professional services.

Key Takeaway – A New Era of Professional Visibility for CA Firms

• The revised Code of Ethics marks a significant shift towards a more modern and digitally connected Chartered Accountancy profession.
• While ICAI has expanded opportunities for CA firms to build thought leadership through educational content & media engagement, members must continue to uphold professional dignity, objectivity, and ethical standards by ensuring that all communications remain informative rather than promotional.