For decades, the rules on how a Chartered Accountant could market themselves or their firm were tightly constrained — and rarely discussed in detail. Most CAs knew the broad idea (no solicitation, no claims) but were hazy on the specifics. The revised Council Guidelines for Advertisement, updated through December 2025 and now part of the Code of Ethics 13th Edition (effective April 1, 2026), change the landscape in meaningful ways.

This post walks through the full text of those guidelines — and translates them into practical terms every practising CA should understand.

The Core Principle Has Not Changed

Let’s start with what hasn’t moved: the fundamental prohibition on solicitation remains fully intact. A CA shall not directly or indirectly solicit clients or professional work. This principle is the foundation of the entire advertising framework — and everything else in the guidelines is built around respecting it while giving CAs some legitimate room to communicate about their services.

What the guidelines govern is the write-up — a specific term for any descriptive content a CA or firm uses to advertise their particulars and services. Everything from a firm brochure to a website about page technically falls within this concept.

The Write-Up Rules: What Must Be True of Any CA Advertisement

Whether a write-up appears on a website, in a directory listing, or in any other format, it must satisfy the following conditions under Clause 3.1.1 of the Guidelines:

What a Write-Up May Actually Contain as per the Advertising Guidelines

The Guidelines specify, in detail, what information a write-up may include — separately for individual members and for firms. Here is a summary:

One important nuance on client references: for services exclusively reserved for CAs (such as statutory audit), only the client’s name may be mentioned — not the nature of the assignment. For non-exclusive services, both name and nature of work can be disclosed, provided the client has given permission.

Website Guidelines: The Push vs Pull Distinction

This is where the 13th Edition brings a genuinely significant change. The revised Code draws a clear distinction between “pull” and “push” technology for CA firm websites — and expands what is permitted under push.

Full Website Permissions: A Closer Look

Under Clause 3.3, the Guidelines set out a comprehensive framework for what CA firm websites may contain and do. The key rules, summarised:

Online Third-Party Platforms and App Aggregators

Two specific clauses address modern digital platforms that often confuse practitioners.

Third-Party Websites (Clause 3.4)

CAs may provide consultation and advice through third-party platforms (like advisory websites run by banks, financial companies, or media houses) — but only consultancy and advice, no other services. Crucially, the platform must not display the CA’s contact address, and must not contain any material advertising the CA’s professional achievements or status beyond the bare fact that they are a Chartered Accountant. The name of a CA firm with the “Chartered Accountants” suffix is also not permitted on such platforms.

App-Based Service Aggregators (Clause 3.5)

CAs and firms may not list themselves on app-based aggregator platforms for services exclusively reserved for CAs. There is no bar on listing for non-exclusive services. Members may also list on government or regulator platforms (such as the GeM portal) for any professional services, and are encouraged to use ICAI’s own CA Connect listing portal.

Recruiting Ads and Other Exemptions (Clause 3.7)

The Guidelines carve out specific situations where a CA’s name or firm name may appear in public advertisements — without that constituting impermissible advertising — provided the advertisement is not more prominently displayed than usual and the firm name is not in bolder type than the rest of the content:

• Advertisements recruiting staff for the member’s own office
• Advertisements on behalf of clients requiring staff or buying/selling a business or property
• Advertisements for sale of a business or property by a CA acting as trustee, liquidator, or receiver

How the Rules Have Changed: Before vs After

The Bottom Line for Practising CAs

The 2026 advertising guidelines represent a careful evolution — not a revolution. The profession has not been thrown open to aggressive marketing. What has changed is a more explicit recognition of digital realities: that firms need websites, that non-exclusive services can be promoted through modern channels, and that the write-up format can be presented in ways that don’t feel like they belong in 2002.

The lines that matter remain where they always were: no solicitation, no testimonials, no exaggerated claims, no banner advertising, no pushing exclusive CA services, no private awards. Within those lines, the revised guidelines leave meaningful room for firms to build a credible, visible professional presence.