ICAI Code of Ethic : Advertising & Promotion by CA Firms

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

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

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