- On December 12, 2025, the ICAI Council approved significant reforms at its 447th meeting.
- What caught everyone’ attention? Revised advertising rules for CA firms.
- It could drastically enhance visibility, reach, and global competitiveness, especially for mid-sized and emerging practices.
- ICAI President CA Charanjot Singh Nanda and Vice-President CA Prasanna Kumar D announced the reforms.
Advertising and digital visibility
When ICAI announced that it would allow advertising by Indian CA firms, the headline created confusion across the profession.
Many practitioners asked a simple question: Weren’t CA firms already marketing themselves?
The answer is yes, but only up to a point.
Before 2025, CA firms were allowed to:
- Have websites
- List services and partners
- Share credentials and experience
But everything had to be very restrained.
What you couldn’t do
- Use phrases like: “Leading CA firm”, “Top tax advisors”, “Trusted by Fortune 500 clients”.
- Share any case studies showing the actual work you’d done for your clients.
- Add a call-to-action (CTA) in your posts.
Firms avoided strong positioning, digital campaigns, or proactive communication because the rules were unclear and enforcement felt subjective.
Basically, most marketing happened via referrals and old-school networking.
Also read: CA Firms may be allowed to advertise soon?
The revised Code of Ethics now allows:
- Brand Building: CA firms are now granted significantly greater creative flexibility and are permitted to advertise their professional services.
- Digital Visibility: Crucially, the revisions allow for the use of “push technology” to promote non-exclusive services (like consultancy and accounting). This legitimises digital marketing, providing emerging and mid-sized practices with a genuine means to enhance professional visibility. They can finally compete with the marketing might of international consulting firms.
- ICAI-registered networks can also develop and maintain their own websites, improving visibility, collaboration, and digital outreach.
So, yes! CA firms can now advertise more openly, digitally, and internationally, while remaining within ethical rules, effective 1 April 2026.

Next, Global Networking Guidelines, 2025
Ever felt Indian CA firms were a bit trapped at home, while global firms were scoring cross-border deals?
ICAI heard you.
The Global Networking Guidelines 2025 aim to create a structured framework for Indian CA firms, networks, and consultancies to build international associations and access overseas markets.
What can firms do?
The goal is to help small and mid-sized firms access:
- International knowledge
- Technology and tools
- Cross-border assignments
This means: As a CA firm, you can formally network with overseas accounting and consulting firms under this framework, to jointly serve global clients and cross-border assignments.
Not like it was prohibited earlier, but it was largely unstructured. Firms had no clear framework for international networking, which created compliance uncertainty.
Not anymore!

India has over 1 Lakh CA firms
The new definition of Management Consultancy
ICAI has broadened the range of ‘management consultancy and other services’ Chartered Accountants are permitted to offer.
These include emerging and high-demand service areas like:
- Forensic accounting
- Research analyst
- Social impact assessment and evaluation
- Artificial intelligence (effective from December 11, 2025)
Now, you may say, “Many CA firms were already providing some of these services.”
Yes, but earlier the rules were either unclear, restrictive, or not explicitly recognised under ICAI’s Management Consultancy and Other Services (MCS) portfolio.
Also read: Indian CA Firms can now tie up with global accounting firms
Following global ethical standards issued by IESBA
The ICAI has updated its Code of Ethics to match the latest global standards, set by The International Ethics Standards Board for Accountants (IESBA).
This covers key areas like independence, conflicts of interest, fees, and professional conduct.
LinkedIn had conflicting points of view
While many CAs accepted this welcoming move, LinkedIn is divided over ICAI’s decision on advertisment.
The supporters:
Some CAs argued that this levels the playing field, as small and mid-sized firms won’t have to solely depend on referrals.
But the critics are asking:
“Can ethics survive the race for clicks?”
Another LinkedIn user wrote in a neutral tone, that advertising can either build trust, or destroy it, depending on how it’s used.

Wrapping Up…
Since 2014, Prime Minister Narendra Modi has consistently pushed for building globally competitive Indian firms.
And now, with ICAI has taken another concrete step to support this vision.
India is well on its way to turn into a hub of professional and economic excellence.
FAQs
Can CA firms now market themselves?
Not entirely “freely,” but the rules are much more flexible than before.
Firms can now advertise their services on websites, highlight their expertise, and showcase achievements, without fear of automatic disciplinary action.
What is the professional code of ethics of ICAI?
The ICAI’s Professional Code of Ethics provides a framework for CAs to act ethically.
is built on five fundamental principles:
- Integrity (honesty),
- Objectivity (no bias),
- Professional Competence & Due Care (skill and diligence),
- Confidentiality (protecting client info),
- Professional Behaviour (complying with laws/regulations and upholding the profession’s image)









