{"id":13377,"date":"2021-07-13T00:23:32","date_gmt":"2021-07-12T18:53:32","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=13377"},"modified":"2026-08-24T23:17:50","modified_gmt":"2026-08-24T17:47:50","slug":"allows-partnerships-with-cas-css-cmas-professionals","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/allows-partnerships-with-cas-css-cmas-professionals\/","title":{"rendered":"Allows partnerships with CA CS CMA Professionals: ICAI"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a9684823262f\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a9684823262f\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/allows-partnerships-with-cas-css-cmas-professionals\/#Multi-Disciplinary_Partnership_Firms_for_Chartered_Accountants\" title=\"Multi-Disciplinary Partnership Firms for Chartered Accountants\">Multi-Disciplinary Partnership Firms for Chartered Accountants<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/allows-partnerships-with-cas-css-cmas-professionals\/#ICAIs_Multidisciplinary_Partnership_MDP_Framework_for_CA_Firms\" title=\"ICAI&#8217;s Multidisciplinary Partnership (MDP) Framework for CA Firms\">ICAI&#8217;s Multidisciplinary Partnership (MDP) Framework for CA Firms<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/allows-partnerships-with-cas-css-cmas-professionals\/#Background\" title=\"Background:\u00a0\">Background:\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/allows-partnerships-with-cas-css-cmas-professionals\/#ICAI_Notification\" title=\"ICAI Notification:\">ICAI Notification:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/allows-partnerships-with-cas-css-cmas-professionals\/#Key_ICAI_References_on_Multidisciplinary_Partnership_MDP_Firms\" title=\"Key ICAI References on Multidisciplinary Partnership (MDP) Firms\">Key ICAI References on Multidisciplinary Partnership (MDP) Firms<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/allows-partnerships-with-cas-css-cmas-professionals\/#ICAIs_Push_for_Global-Scale_Indian_Professional_Services_Firms\" title=\"ICAI&#8217;s Push for Global-Scale Indian Professional Services Firms\">ICAI&#8217;s Push for Global-Scale Indian Professional Services Firms<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/allows-partnerships-with-cas-css-cmas-professionals\/#Reason_of_Global-Scale_Indian_Professional_Services_Firms\" title=\"Reason of Global-Scale Indian Professional Services Firms\">Reason of Global-Scale Indian Professional Services Firms<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/allows-partnerships-with-cas-css-cmas-professionals\/#Conclusion\" title=\"Conclusion:\u00a0\">Conclusion:\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/ca.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-13378\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/ca.png\" alt=\"ca\" width=\"1024\" height=\"576\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/ca.png 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/ca-300x169.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/ca-768x432.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/ca-800x450.png 800w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Multi-Disciplinary_Partnership_Firms_for_Chartered_Accountants\"><\/span><span style=\"color: #000080;\"><strong>Multi-Disciplinary Partnership Firms for Chartered Accountants<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div>\n<ul>\n<li>The ICAI Notification dated 08.07.2021, published in the Official Gazette, marked a significant reform by allowing chartered accountant firms to function as Multidisciplinary Partnership (MDP) firms.<\/li>\n<li>This framework enables CA firms to expand beyond traditional accounting and auditing services by partnering with professionals from other recognized disciplines.<\/li>\n<li>In simple terms, the 2021 notification transformed the regulatory landscape by enabling CA firms to evolve from traditional accounting practices into full-service professional advisory organizations, similar to leading international consulting and professional service firms.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"ICAIs_Multidisciplinary_Partnership_MDP_Framework_for_CA_Firms\"><\/span><span style=\"color: #000080;\">ICAI&#8217;s Multidisciplinary Partnership (MDP) Framework for CA Firms<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Following amendments in Form 18 and the provisions of Section 53B of the Chartered Accountants Act, 1949, a CA firm can now enter into a partnership with various professionals, including Cost Accountants (CMAs), Company Secretaries (CSs), Advocates, Engineers, Architects, MBAs and Management Professionals, Actuaries, Valuers, and Other professions approved by the ICAI Council.<\/li>\n<li>The objective of this reform is to create integrated professional service firms capable of providing multiple services under one roof, such as audit, taxation, legal advisory, secretarial compliance, valuation, risk management, engineering consultancy, business advisory, and management consulting.<\/li>\n<li>This move aligns with the government&#8217;s broader vision of developing large Indian multidisciplinary professional firms that can compete with global consulting and audit networks. By bringing together experts from different fields, MDPs can offer comprehensive solutions to clients, improve service quality, enhance professional capabilities, and create globally competitive Indian firms.<\/li>\n<\/ul>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Background\"><\/span><span style=\"color: #000080;\"><strong>Background:\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div>\n<p><span style=\"color: #000080;\">Key Highlights of ICAI&#8217;s Revised Form 18 and Multidisciplinary Partnership (MDP) Framework<\/span><\/p>\n<ul>\n<li>Under the Chartered Accountants Regulations, 1988, the ICAI maintains a register of chartered accountant firms and practicing CAs. Every CA firm is required to file Form 18 with ICAI for registration of office details, firm constitution, address, and any subsequent changes.<\/li>\n<li>A practicing CA or CA firm must submit Form 18 within one month of approval of the firm name, commencement of practice, or any change in the firm&#8217;s constitution or office particulars.<\/li>\n<li>Through Notification No. 1-CA(7)\/197\/2021 dated 08 July 2021, ICAI introduced a revised Form 18, which came into force from the same date.<\/li>\n<li>The amendment paved the way for Multidisciplinary Partnership (MDP) firms, enabling chartered accountants to collaborate with other professionals such as cost accountants (CMAs), company secretaries (CSs), advocates, engineers, architects, MBAs, and other professionals notified under Section 53B of the Chartered Accountants Act, 1949.<\/li>\n<li>This landmark reform allows Indian professional firms to provide integrated services under one roof, including audit, accounting, taxation, legal advisory, secretarial compliance, valuation, engineering consultancy, management consulting, and other professional services, thereby enhancing their competitiveness and supporting the creation of globally recognized Indian professional service firms<\/li>\n<\/ul>\n<\/div>\n<ul>\n<li><\/li>\n<\/ul>\n<figure id=\"attachment_13380\" aria-describedby=\"caption-attachment-13380\" style=\"width: 977px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/ICAI-allow-partnerships-with-CAs-CSs-CMAs-and-other-professionals.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-13380\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/ICAI-allow-partnerships-with-CAs-CSs-CMAs-and-other-professionals.jpg\" alt=\"ICAI allow partnerships with CAs, CSs, CMAs and other professionals\" width=\"977\" height=\"479\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/ICAI-allow-partnerships-with-CAs-CSs-CMAs-and-other-professionals.jpg 767w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/ICAI-allow-partnerships-with-CAs-CSs-CMAs-and-other-professionals-300x147.jpg 300w\" sizes=\"(max-width: 977px) 100vw, 977px\" \/><\/a><figcaption id=\"caption-attachment-13380\" class=\"wp-caption-text\"><span style=\"color: #ffffff;\">ICAI allow partnerships with CAs, CSs, CMAs and other professionals<\/span><\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"ICAI_Notification\"><\/span><span style=\"color: #000080;\"><strong><u>ICAI Notification:<\/u><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The Institute of Chartered Accountants of India (ICAI) issued the updated Form 18, i.e., disclosure of particulars relating to office and firms On July 8, 2021, as required under the Chartered Accountants Regulations, 1988 (\u2018CA regulations&#8217;)<\/li>\n<li>Chartered Accountants as Partners in Nation Building: Chartered accountants are not just professionals; they are partners in nation-building. Through their expertise, ethical standards, and commitment to excellence, Chartered Accountants contribute immensely to the growth &amp;\u00a0 development of our country. The Institute of Chartered Accountants of India (ICAI) provides a platform for chartered accountants to leverage their skills and insights to contribute towards a more equitable and prosperous India.<\/li>\n<li><a href=\"https:\/\/www.caindelhiindia.com\/blog\/3926-2\/\">CA firms<\/a> can now form partnerships with CMAs, CSs, advocates, engineers, architects, MBAs, and others approved under section 53 B of the CA Regulations, thanks to a change in form 18.<\/li>\n<li>The updated form now asks for information on the firm&#8217;s PAN and GST.<\/li>\n<\/ul>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"Key_ICAI_References_on_Multidisciplinary_Partnership_MDP_Firms\"><\/span><span style=\"color: #000080;\"><strong>Key ICAI References on Multidisciplinary Partnership (MDP) Firms<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-32930\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/CA-CS-CWA-.jpg\" alt=\"CA CS CWA\" width=\"1290\" height=\"1366\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/CA-CS-CWA-.jpg 1290w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/CA-CS-CWA--283x300.jpg 283w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/CA-CS-CWA--967x1024.jpg 967w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/CA-CS-CWA--768x813.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/CA-CS-CWA--800x847.jpg 800w\" sizes=\"(max-width: 1290px) 100vw, 1290px\" \/><\/p>\n<p>To facilitate the formation and operation of Multidisciplinary Partnership (MDP) firms,\u00a0ICAI has issued a comprehensive regulatory framework through the following key documents:<\/p>\n<ol>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/66049aasb53312-annex1.pdf\"><strong>The Chartered Accountants (Amendment) Regulations, 2021 (dated 08.07.2021)<\/strong><\/a><br \/>\nIntroduced amendments to the Chartered Accountants Regulations, including the revised <strong>Form 18<\/strong>, enabling chartered accountants in practice to form partnerships with other specified professionals.<\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/66050aasb53312-annex2.pdf\"><strong>Guidelines for Formation of Multidisciplinary Partnership Firms<\/strong><\/a><br \/>\nThese guidelines lay down the eligibility criteria, permissible professions, ownership structure, management requirements, and regulatory compliance framework for MDPs under the Chartered Accountants Act, 1949.<\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/66051aasb53312-annex3.pdf\"><strong>FAQs on Multidisciplinary Partnership Firms of Chartered Accountants in Practice<\/strong><\/a><br \/>\nICAI has also issued detailed FAQs to clarify practical aspects relating to the formation, registration, management, ownership, networking arrangements, and professional responsibilities of MDP firms.<\/li>\n<\/ol>\n<p>Collectively, these documents establish the legal and operational framework for CA firms to partner with professionals such as CMAs, company secretaries, advocates, engineers, architects, MBAs, valuers, and other approved professionals, thereby promoting integrated professional service firms capable of providing audit, taxation, legal, advisory, compliance, valuation, and consulting services under a single platform.<\/p>\n<p>This initiative is a significant step toward building globally competitive Indian professional services firms.<\/p>\n<\/div>\n<div>\n<div class=\"___be36l80 fbotcpb fy77jfu f6dzj5z\">\n<div class=\"fai-CopilotMessage r1f6yzd6 ___1fjo9g7 f1g2tzg5 fgct6un fy77jfu f2c7lf3\" tabindex=\"0\" role=\"article\" aria-labelledby=\"copilot-message-_r_ja_-title copilot-message-_r_ja_\" aria-setsize=\"10\" aria-posinset=\"10\" data-tabster=\"{&quot;groupper&quot;:{&quot;tabbability&quot;:2},&quot;focusable&quot;:{}}\">\n<div id=\"copilot-message-_r_ja_\" class=\"fai-CopilotMessage__content r1izxv8h ___7qar2c0 fcthzvy\" dir=\"auto\">\n<div>\n<div dir=\"auto\">\n<div class=\"___1vve6yh f22iagw f1vx9l62 f122n59 f3bhgqh f1mnxvew fly5x3f\">\n<div class=\"___j4vmuw0 f22iagw f1vx9l62 f1869bpl fly5x3f fbc6vix\">\n<div tabindex=\"-1\" data-testid=\"loading-message\">\n<div>\n<div>\n<div id=\"response-id_r_j8_\" class=\"___1yop6mf f336tjw f9ijwd5 fz7g6wx fod5ikn f1s184ao\" data-testid=\"lastChatMessage\">\n<div class=\"___1peis63 f22iagw f1063pyq f6jr5hl f1c88k3p\">\n<div class=\"___4htdyp0 fz7g6wx fy77jfu\">\n<div class=\"___1j4t0a1 f1lmfglv f1abmfm4\" dir=\"auto\" aria-hidden=\"false\" data-testid=\"markdown-reply\" data-message-id=\"faafda01-a460-4e5f-a853-13bb44467d04\" data-message-type=\"Chat\">\n<div class=\"___nfp7g60 f22iagw f1vx9l62 fkmyikg fk15e71 f1k953kz f137keqj f1rncccw f1stllg3 f1w4kmmc f1tric3v f10dk5ic fx8cdsv f16nlwsl f1eookvz fhjrts3 fqugt2f f18d18k8 f1v1vhmp f1hdmul3 f198vjnp f2dshw1 fjpjndq fnmj2pj ffrrb40 f1mon110 fhajzam fimndk6 fxv4dng fb1rn9k f59wlhv f1xmfh30 f18yf5o5 fmr6chf fw8qy2q ff161sd f1qr7t77 f1yyogn1 foogchg fp5872b f1tpb8gf f1hdgrc8 f1vatr43 frkxccd f9pdzkb f158oiaz ft5kggy f5l4ui7 f13j03li f18xdoka f8off4e f1go6zfc f128n2ra f1jpxw2j f1lwd9n0 fy0b8hm f1g2633v fx4kvgi fkvolse f1gxrt3a f1os76ua f1js9cnw f1g87ej0 freluf8 f1yggaq6 f2i3chp f1151osp florpoh f35kzfz ftp9m57 f1e288vi fz62hnz fixvuys f1nmofwh fc1c6mv f18a2er7 fhvkrdl fhxnn68 f1oce4bo fvhlfan f7tc0t0 f1ngf1n2 ffrzq6x f1yjiq2m f1aqdgql f1huvaf f10ij78l f1k94sa4 fkmfumq f1jvzkyl f1eu24ob f1xbfc1f fmf0lwf f107dsy8 f3w566c f4648sl f13zpkng f7unjfp f8p1rz fzu6h1w f1i1bi6h f1smo7hi f1sk1xod f1kgogdq f1gjktkp ft608jz f1o9wiiv fg3xr24 fhd155k f1b8gl2e fg4b9ou flb4lo fdicbfk fgwcyh1 f1jbds0d f1fb9uea f1stuka4 fcrtu6g fwqh0xn f11w66yg f6e0e65 f1vvgu0 f1607507 fgct6un f1ec1nbe fg3fpv7 f1m9bycv f1ntoah8 f1b694rt faql4r2 fpjuhzh fmavl6h f1d9bsk fmzhlt0 f145l92p fwkyaqm f129obh1 f19la9g f127w39w fr0ux9m fxhidck f1cu4h9j f1wnbo7v f1eueg4z fy9c24f f1h2o91j f1iw08fq f19n0e5\">\n<h3><span class=\"ez-toc-section\" id=\"ICAIs_Push_for_Global-Scale_Indian_Professional_Services_Firms\"><\/span><span style=\"color: #000080;\">ICAI&#8217;s Push for Global-Scale Indian Professional Services Firms<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div>\n<ul>\n<li>India is taking steps to create large homegrown multidisciplinary professional firms that can compete with global consulting and audit giants.<\/li>\n<li>To support this vision, the Institute of Chartered Accountants of India \u00a0is preparing a report focused on enabling Indian firms to access funding for infrastructure, technology, office expansion, and global growth.<\/li>\n<li>Initiative aligns with India&#8217;s ambition of becoming a developed economy by 2047 and aims to build strong indigenous professional services firms offering a wide range of services under one umbrella, including auditing, accounting, taxation, legal advisory, valuation, secretarial services, assurance, and management consulting. The government and ICAI are actively discussing policy measures to support this ecosystem.<\/li>\n<li>The ICAI president has emphasized that the development of large Indian multidisciplinary professiona requires support in areas such as regulatory reforms, technology adoption, financing, capacity building, and a change in mindset.<\/li>\n<li>To further this objective, the MCA has also constituted an Inter-Ministerial Group to examine ways to strengthen India&#8217;s domestic consulting and auditing sector.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Reason_of_Global-Scale_Indian_Professional_Services_Firms\"><\/span><span style=\"color: #000080;\">Reason of Global-Scale Indian Professional Services Firms<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Although India has a vast pool of highly qualified professionals, domestic firms currently have a limited presence in high-value audit and consulting assignments due to structural and regulatory challenges.<\/li>\n<li>By facilitating access to finance and creating a supportive ecosystem, the government and ICAI aim to develop globally competitive Indian professional service firms capable of expanding internationally and capturing a larger share of the USD 240 billion global consulting and auditing market.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><span style=\"color: #000080;\"><strong>Conclusion:\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The MCA has set up an Inter-Ministerial Group (IMG) to strengthen India&#8217;s consulting and auditing sector and build globally competitive Indian professional services firms.<\/li>\n<li>The initiative aims to promote Atmanirbhar Bharat, reduce dependence on multinational firms, and support Indian firms in areas such as audit, advisory, compliance, ESG, and consulting services.<\/li>\n<li>By addressing regulatory and structural challenges, the government seeks to help Indian firms expand internationally and capture a larger share of the USD 240 billion global consulting and auditing market.<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Multi-Disciplinary Partnership Firms for Chartered Accountants The ICAI Notification dated 08.07.2021, published in the Official Gazette, marked a significant reform by allowing chartered accountant firms to function as Multidisciplinary Partnership (MDP) firms. This framework enables CA firms to expand beyond traditional accounting and auditing services by partnering with professionals from other recognized disciplines. In simple &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10206],"tags":[10425],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/13377"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=13377"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/13377\/revisions"}],"predecessor-version":[{"id":32933,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/13377\/revisions\/32933"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=13377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=13377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=13377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}