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.
Rajput Jain & AssociatesRajput Jain & Associates is a Chartered Accountants firm, with it's headquarter situated at New Delhi (the capital of India). The firm has been set up by a group of young, enthusiastic, highly skilled and motivated professionals who have taken experience from top consulting firms and are extensively experienced in their chosen fields has providing a wide array of Accounting, Auditing, Taxation, Assurance and Business advisory services to various clients and their stakeholders.
Rajput jain & Associates, a professional firm, offers its clients a full range of services, To serve better and to bring bucket of services under one roof, the firm has merged with it various Chartered Accountancy firms pioneer in diversified fields.
We have associates all over India in big cities. All our offices are well equipped with latest technological support with updated reference materials. We have a large team of professionals other than our Core Team members to meet the requirements of our prospective clients including the existing ones. However, considering our commitment towards high quality services to our clients, our team keeps on growing with more and more associates having strong professional background with good exposure in the related areas of responsibility.