ICAI Advertisement Guidelines explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Under the Council Guidelines for Advertisement, 2008 as updated to December 2025, a chartered accountant may advertise through a write-up and may run a website. Services exclusively reserved for chartered accountants may be shown only on a specific pull request, and fees may never be displayed.
Where the power comes from
The Guidelines are issued as Guidelines No. 1-CA(7)/Council Guidelines/01/2008, updated up to December 2025, for members in practice, pursuant to Clause (7) of Part I of the First Schedule to the Chartered Accountants Act, 1949 — the clause on advertising professional attainments. They appear as Chapter 3 of Volume I of the Code of Ethics, Thirteenth Edition.
The opening principle at paragraph 3.1 is the test everything else serves: a write-up must be presented in such a manner as to maintain the profession's good reputation, dignity and its ability to serve the public interest.
Paragraph 3.1.1 is explicit: members must ensure the contents are true to the best of their knowledge and belief and conform to the Guidelines, and must be aware that ICAI will neither approve a proposed write-up nor own any responsibility for its contents or claims. There is no clearance mechanism. Under paragraph 3.1.4, however, ICAI may issue a reasoned directive for removal or withdrawal of the whole write-up or any part of it.
What a "write-up" covers
Paragraph 3.1.2 defines it broadly: the writing of particulars in contemporary form, setting out the services rendered by members or firms, and any writing or display of particulars of a member in practice or a firm, issued, circulated or published by print or electronic mode or otherwise — including newspapers, journals, directories, magazines and websites, which include social networking websites (in push as well as pull mode).
Social media posts about the firm are therefore squarely within these Guidelines. They are not a separate, unregulated space.
The nine conditions every write-up must satisfy
| Condition | |
|---|---|
| A | It shall be honest and truthful. |
| B | No exaggerated claims for the services offered, or for the qualifications or experience of the member, partners or others associated with the firm. |
| C | No disparaging references or unsubstantiated comparisons to the work of others. |
| D | Nothing that may bring the profession into disrepute. |
| E | No testimonials or endorsements concerning members or the fees charged. |
| F | No information about achievements or awards — except awards given by the Central or State Governments or regulatory bodies — or any other position held, or accreditation granted by any organisation. |
| G | No monogram of any kind and no catch words. |
| H | No photographs of events. But there is no bar on posting photographs on social networking websites taken during cultural programmes, festivals etc. organised by the firm, provided there is no element of advertisement or solicitation. |
| I | Nothing violating the Chartered Accountants Act, 1949, the Regulations, 1988, the Code of Ethics, 2026 or any Council Guideline. |
Rankings, "top 10" listings, industry awards, LinkedIn badges and private accreditations all fall foul of condition F. The only permitted awards are those given by the Central or State Governments or regulatory bodies. Peer Review status and the AQMM level are separately permitted on a website (see below) — but that is a specific website permission, not a general licence to list accreditations.
What a write-up may contain
For members
Name, membership number, age, date of becoming ACA, date of becoming FCA, date from which COP held, recognised qualifications, languages known, telephone, mobile and fax, professional address, website, email, CA India logo, passport style photograph, details of employees by number (chartered accountants, other professionals, articled or audit assistants, other employees), names and particulars of employees on the same lines, services provided, position held as Director or Managing Director in a Management Consultancy Company registered with the Institute, and the name of the client and nature of assignment handled, subject to the client's permission.
For firms
Firm name followed by "Chartered Accountants", firm registration number, year of establishment, professional addresses registered with the Institute (head office and branches), working hours, contact numbers, email, number of partners, names and particulars of the proprietor or partners including passport style photograph, CA India logo, website, employee details by number and name, services provided, affiliation with a Network registered with the Institute, and client name and nature of assignment with permission.
The write-up may carry the signature, the name of the member or of the partner signing for the firm, the place and the date.
For services generally, the client name and the nature of the assignment may be mentioned, with permission. For services exclusively reserved for chartered accountants, only the client name may be mentioned — not the nature of the assignment — and again only with permission. Get the permission in writing, and keep it; the burden of showing consent sits with the member.
Websites — paragraph 3.3
The Council has approved detailed guidelines for members in practice, firms, and Networks or Alliances registered with ICAI.
- 3.3.1 — They are free to create their own website.
- 3.3.2 — No format is prescribed, deliberately, to give members flexibility.
- 3.3.3 — Websites may run on pull as well as push technology. But for services exclusively reserved for chartered accountants, only the pull model is permitted, so that a person seeking those services accesses the information only on a specific pull request.
- 3.3.4 — Information on exclusively reserved services must not be circulated on the firm's own initiative, by email or by any other mode, except on a specific pull request.
- 3.3.5 — A member must not issue any circular, advertisement or other material soliciting people to visit the website. The website address may be mentioned on professional stationery and email.
- 3.3.6 — A registered Network or Alliance may display its registration number, and should mention the model adopted — Alliance Model, Network Model or Lead Firm Model.
What may be displayed on the website
Member, trade, firm, Network or Alliance name; year of establishment; addresses of head office and branches with telephone, fax and email; Peer Review status; Audit Quality Maturity Model level as reviewed by a peer reviewer or AQMM reviewer; nature of services rendered; exclusive services displayable only on specific pull request; partner details (name, year of qualification, other qualifications, contact numbers, email, area of experience); employee details, professional and other, with designation and area of experience; job vacancies including articleship; number of articled assistants; affiliation with a registered Network; and client name and nature of assignment with permission, subject to the exclusive-services limitation.
And one absolute prohibition: "Fee charged cannot be given."
Worked example
A firm plans a website refresh. Applying the Guidelines:
| Proposed item | Permitted? | Basis |
|---|---|---|
| Firm name, FRN, year of establishment, offices | Yes | 3.3.7(i) to (iii) |
| Peer Review status and AQMM level | Yes | 3.3.7(iv) and (v) |
| Partner photographs and areas of experience | Yes | 3.2.1 and 3.3.7(viii) |
| "Statutory audit" service page open to all visitors | No | Exclusive service — pull only, 3.3.3 |
| Indicative fee schedule | No | Fee charged cannot be given |
| Client testimonials | No | Condition E |
| "Ranked among India's top firms" badge | No | Condition F — not a Government or regulatory award |
| Photographs of the firm's Diwali celebration on LinkedIn | Yes | Condition H, if no advertisement or solicitation element |
| Email campaign inviting prospects to visit the website | No | 3.3.5 |
| Client logos wall | No as shown | Client name only, with permission; and for exclusive services, name only |
Compliance checklist
- Gate exclusively reserved services behind a specific pull request.
- Remove fees, testimonials, non-government awards, monograms and catch words.
- Obtain and retain written client permission before naming any client.
- Do not run campaigns soliciting visits to the website; the address on stationery and email is permitted.
- Treat social media as a write-up — the Guidelines expressly cover push and pull social networking.
- For a Network or Alliance, display the registration number and the model adopted.
- Remember ICAI can direct removal or withdrawal; keep a record of the approval trail internally.
Common mistakes
- An open services page listing statutory audit.
- Publishing fee ranges "for transparency".
- Displaying industry awards or rankings.
- Naming clients without written permission, or describing the assignment for an exclusive service.
- Treating LinkedIn as outside the Guidelines.
- Emailing prospects a link to the firm website.