CA FIRM SOP ON ADVERTISING, BRANDING & PROMOTION

ICAI ISSUES NEW CODE OF ETHICS FOR CA FIRM : SOP ON ADVERTISING, BRANDING & PROMOTION : EFFECTIVE 1 APRIL 2026:

The Institute of Chartered Accountants of India has issued a press release dated 12 December 2025, and for chartered accountant firms—as per the ICAI Code of Ethics, effective 1 April 2026—the following conclusion is drawn for CA & CA firms:

OBJECTIVE OF NEW ICAI CODE OF ETHICS: To ensure that all advertising, branding, promotional, and communication activities of the firm are ethical, professional, ICAI-compliant, and consistent with the dignity and independence of the chartered accountancy profession.

SCOPE OF ICAI CODE OF ETHICS:  This SOP applies to Partners & Directors, Qualified staff & managers, Articles & interns, marketing/IT/social media handlers, External agencies engaged by the firm

PERMITTED ACTIVITIES—DO’S AS PER ICAI NEW CODE OF ETHICS

• Professional Information Sharing Staff may share the firm name, constitution & ICAI registration number, Services offered (Audit, Tax, Advisory, Consulting, etc.), Areas of expertise, Office addresses & contact details, educational qualifications & professional memberships and Information must be true, factual, verifiable & up to date
• Digital & Online Presence: Permitted platforms include the firm’s website, Google Business Profile, LinkedIn, X (Twitter), Facebook, Instagram, and email newsletters & client alerts. The following are allowed content: compliance updates & tax alerts, educational posts & explainers, Articles, blogs, webinars & presentations, & General awareness posts (Budget, GST, ITR, FEMA, etc.)
• Promotion of Non-Assurance Services: A CA firm staff may promote tax advisory & representation, consulting & business advisory, valuation, forensic & due diligence services & GST, FEMA & international taxation. Subject to independence restrictions for audit clients.
• Thought Leadership & Knowledge Sharing: Encouraged activities Writing articles & technical notes, speaking in seminars, webinars & panel discussions, & publishing FAQs, guides & newsletters. Client confidentiality must always be preserved.

PROHIBITED ACTIVITIES—DON’TS AS PER ICAI NEW CODE OF ETHICS

• CA Firm No Misleading or Exaggerated Claims: CA firm Staff shall not use “Best / No.1 / Top CA Firm.” “Guaranteed tax savings/refunds/success” and “100% compliance assurance” and no guarantees or exaggerated statements under any circumstances.
• No Comparison with Other Firms: CA Firm No comparison of fees, size, success rate, or experience. & No direct or indirect criticism of other CA firms or professionals.
• CA will have no improper client references: CA firm Do not disclose client names or logos without written consent. No testimonials suggesting audit or tax success and No case studies revealing client identity
• No Aggressive Solicitation: All or part of the contents must not be cold calling or mass messaging with sales pitches, pressure tactics to onboard clients, or commission-based client sourcing or referral fees.
• CA firm No Content Harming Professional Dignity: It is to be noted that all or part of the content must not be Sensational advertisements, Meme-based or viral content affecting seriousness, Influencer-style promotion, or content that compromises independence or ethics

Approval & control mechanism during & after Branding & Promotion for CA Firm

• Mandatory Approval: All advertisements, posts, emails, brochures, and website content must be reviewed by a designated partner/ethics committee & approved before publication.
• Disclaimer Requirement: All public content should include a disclaimer such as “This information is for general guidance only and does not constitute professional advice.”
• Record Maintenance: The CA firm maintains records of advertisements published, social media campaigns, email communications & agency agreements. (Minimum retention: 8 years or as decided by the firm)

CA FIRM RESPONSIBILITY & ACCOUNTABILITY

Role	Responsibility
Partners	Final compliance & oversight
Managers	Content verification
Marketing/IT	Execution as approved
Staff & Articles	Strict adherence

DISCIPLINARY ACTION AGAINST THE CA FIRM 

Any violation of this SOP may result in internal disciplinary action, withdrawal of access to digital platforms, & reporting to ICAI, if required. CA or CA firm ignorance of rules shall not be a defense. Effective from 1 April 2026: This SOP shall be reviewed annually or upon any ICAI amendment. Advertising is now permitted, but ethics, dignity & independence remain non-negotiable. Every staff member represents the profession first, the firm second.