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ICAI Code of Ethic : Advertising & Promotion by CA Firms

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Advertising & Promotion by CA Firms

For decades, the Institute of Chartered Accountants of India’s Code of Ethics has prohibited CA firms from advertising their services, soliciting clients, creating dedicated websites, and using promotional tools—even for non‑exclusive services. This restrictive framework was originally designed to maintain professional dignity and independence. However, the ICAI has now recognised that the global professional environment has changed dramatically. During the Institute of Chartered Accountants of India’s 447th Council Meeting on 12 December 2025, President Chartered Accountants Charanjot Singh Nanda announced that the Council has approved amendments to the Advertisement and Website Guidelines, with an exposure draft to be issued soon

Effective from 1 April 2026

The Institute of Chartered Accountants of India has, for the first time in decades, officially allowed advertising and broader promotional activities by CA firms through amendments to the 13th Edition of the Code of Ethics, approved at its 447th Council Meeting (12‑12‑2025). These rules become effective 1 April 2026. This marks a historic shift, offering chartered accountant firms more flexibility to build visibility while remaining within ethical boundaries. The revised framework liberalizes professional visibility while retaining the core principles of dignity, independence, and public trust. This is not “free advertising”; it is regulated professional communication.

What CA Firms Can Do (Now Explicitly Permitted)

Professional & Ethical Advertising: Firms may advertise their existence, services, and expertise, & communication must be fact-based, verifiable, & non-sensational. Examples: “Providing Tax Advisory & Business Consulting Services” & “CA Firm specialising in GST, Income Tax & Audit”

Digital Presence & Online Promotion

Permitted platforms include Firm websites, LinkedIn, X (Twitter), Instagram (professional pages), Google Business profiles, professional directories, and Allowed content Service offerings, Educational posts, regulatory updates, and credentials and experience (without exaggeration)

Push Communication Channels

Chartered Accountants firms may use email newsletters, client alerts, social media posts & informational campaigns. Condition: Must be informative, not aggressive solicitation.

Promotion of Non-Assurance Services: Explicit recognition that firms may promote tax advisory, consulting, business advisory, financial advisory, and compliance support. This aligns with global professional standards where advisory services are core offerings.

What Remains Strictly Prohibited

Misleading or Exaggerated Claims

Not allowed: “Best CA firm in India,” “Guaranteed refunds / notices waived,” & “100% success rate.” These claims cannot be objectively verified and mislead the public.

Comparative Advertising : Still prohibited are comparing fees, comparing quality, and naming or implying inferiority of other firms, like “Better than other CA firms” and “Lowest fees in the market.”

Content Harmful to Professional Dignity

Includes sensational language and fear-based marketing (“Notice coming? Act now!”), independence-compromising pitches & over-commercialization. Professional standing must override marketing instincts.

Grey Areas—Where Caution Is Needed

Activity	Risk Level	Guidance
Client testimonials	Medium	Keep factual, avoid superlatives
Case studies	Medium	No client names unless permitted
Performance metrics	High	Avoid success percentages
Paid ads	Medium	Content must remain neutral
Influencer-style reels	High	Tone must stay professional

Strategic Impact for Chartered Accountants Firms

What this really changes

Firms can be discoverable without fear
Digital presence becomes mandatory, not optional
Silent excellence is no longer expected

What does not change

Ethics > marketing
Substance > slogans
Independence > growth hacks

According to The Institute of Chartered Accountants of India’s press release, the reforms aim to Strengthen domestic Chartered Accountants firms, Boost global competitiveness, Align Indian ethics standards with IESBA 2024 Code and Provide clarity & flexibility in modern digital environments

Practical Action Plan (Before 1 April 2026)

Update the website with clear service descriptions. Compliance-safe language, No claims that cannot be proven
Create a content policy for social media
Train staff on what can and cannot be posted
Review old promotional material for violations
Maintain documentation supporting all factual claims
This reform allows chartered accountant firms to communicate value, not compete like salesmen. Those who invest in clarity, education, and credibility will benefit most.
Big boost for small & mid-size CA firms, Better visibility in the digital era & Aligns Indian CA profession with global practices

How CA Firms Should Promote Themselves

Here are fully compliant strategies of Chartered Accountants firms to promote themselves:

Educational Marketing: Publish GST/tax updates, Create YouTube explainers & Issue monthly newsletters
Thought Leadership: Commentaries on Budget, tax rulings & Case studies (without client identification)
SEO‑Optimized Website : Use factual service descriptions & Add blogs & resource libraries
LinkedIn Authority Building: Regular posts, Informative reels & Infographics on compliance
Ethical WhatsApp Marketing: Updates to existing clients only (no cold outreach)

Summary of the New Advertising Landscape—Advertising & Promotion by CA Firms

Area	Previously	Now (From 1 April 2026)
Websites	Highly restricted	Broadly allowed with proper disclosures
Social media	Limited educational posts allowed	Actively allowed with more clarity
Digital ads	Mostly prohibited	Allowed for non-exclusive services
Push notifications	Not allowed	Permitted ethically
Global networking	Largely restricted	Fully legal under 2025 Guidelines
Self-praise/superiority	Strictly prohibited	Still prohibited