A New Era for Chartered Accountants: ICAI Gives Green Light to Advertising

The landscape of the Indian Chartered Accountancy profession is set for a historic shift. In a landmark Press Release dated December 12, 2025, the Institute of Chartered Accountants of India (ICAI) announced a major reform to the Code of Ethics: CA firms are now permitted to advertise their services.

For decades, the profession has been bound by strict regulations prohibiting solicitation and public advertising. This move marks a significant modernization, aligning Indian practices with global standards and acknowledging the digital reality of today’s business world.

Effective from April 1, 2026, CA firms will have the freedom to market themselves, provided they adhere to specific ethical safeguards. This change is designed to help firms—especially small and mid-sized practices (SMPs)—gain visibility without compromising the dignity of the profession.

Under the new guidelines, firms can:

• Advertise Professionally: Use websites, digital platforms, and other media to showcase their expertise.

• Utilize "Push" Communication: Engage clients via email, social media, and newsletters.

• Promote Non-Assurance Services: Explicitly market services such as Tax Advisory, Management Consulting, and Business & Financial Advisory.

While the door to advertising is open, it is not an invitation for aggressive commercialism. The ICAI has maintained strict prohibitions to ensure the profession's integrity remains intact.

• No Exaggeration: Claims must be factual; misleading or grandiose statements are strictly banned.

• No Comparisons: Firms cannot claim superiority over other CA firms.

• Independence is Key: Any advertisement that compromises professional independence or dignity is prohibited.

This reform is a game-changer for the ecosystem. It democratizes the playing field, allowing smaller firms with niche expertise to reach a broader audience through digital channels. It encourages specialization and allows businesses to find the exact financial expertise they need more easily.

As we approach the April 1, 2026 effective date, firms should begin formulating their marketing strategies. This is an opportunity to build a brand voice, define a digital presence, and connect with clients in a more direct, meaningful way.