Indian CA firms allowed to advertise their services

• On December 12, 2025, the ICAI Council approved significant reforms at its 447th meeting.
• ICAI President CA Charanjot Singh Nanda and Vice-President CA Prasanna Kumar D announced the reforms.
• What caught everyone’s attention? Revised advertising rules for CA firms and Global Networking Guidelines.
• When is it effective? April 1, 2026. 

1. 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 to a certain extent.

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.

2. 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
• Consultancies

Why? To build international associations and access overseas markets.

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.

What can firms do?

Small and mid-sized firms can now access:

• International knowledge
• Technology and tools
• Cross-border assignments

3. New definition of Management Consultancy

ICAI has broadened the range of ‘management consultancy and other services’ that 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 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

What are CA Firms saying…

While many CAs accepted this welcoming move, LinkedIn is divided over ICAI’s decision on advertisement.

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… 

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.

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.

It 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)