ICAI website guidelines for CA firms (2026): what is allowed

ICAI's revised Code of Ethics (13th edition) has applied since 1 April 2026. Among other changes, it relaxes some of the rules on what Chartered Accountants and CA firms may show on their websites. Much of what is written online about CA websites still follows ICAI's 2020 advisory, so this summary sets out what the current Code says, with section references to Chapter 3 of Volume I ("Council Guidelines for Advertisement", updated up to December 2025).

This is a summary for website planning, not professional advice. Always read the current text on icai.org before publishing, and when in doubt, leave it out.

The basic rules for any write-up

Everything on a CA firm's website counts as a "write-up" (3.1.2). It must be honest and truthful, make no exaggerated claims, make no disparaging references or unsubstantiated comparisons to the work of others, and maintain the dignity of the profession (3.1, 3.1.3).

What a CA firm's website may show

• Firm name, year of establishment, addresses of head office and branches, phone and email (3.3.7).
• Partners and employees: names, qualifications, areas of experience and contact details, with passport-style photographs (3.3.7, 3.3.9).
• Nature of services rendered. Services reserved for Chartered Accountants may be shown only on a specific "pull" request (3.3.7 vi, vii).
• Peer review status and Audit Quality Maturity Model (AQMM) level (3.3.7 iv, v).
• Job vacancies, including articleship, and the number of articled assistants (3.3.7 x, xi).
• Client names, with the client's permission. For other services, the nature of the assignment may be mentioned too; for services reserved for CAs, only the client's name (3.3.7 xiii).
• Blogs, articles, professional updates and educational videos on professional topics (3.3.10).
• A photo gallery of professional events organised by the firm, or where its partners lectured (3.3.9).
• A client document portal with separate logins, chat with clients, and online advice for clients who ask for it (3.3.11, 3.3.13).
• Links to ICAI, its regional councils and branches, government departments, regulators and other professional bodies, and to the firm's own social media page (3.3.12, 3.3.18).
• Existing or past positions as an elected member of ICAI's Central Council, a Regional Council or a Branch (3.3.19).

Push and pull

A website may now use "push" technology, such as promotion and campaigns, but only for services that are not reserved for Chartered Accountants, such as accounting or consultancy. For services reserved for CAs, only the "pull" model is allowed: the information is there for people who look for it (3.3.3). Information about those services should not be sent out by email or otherwise except on a specific request (3.3.4).

What is still not allowed

• Testimonials or endorsements (3.1.3 E).
• Fees charged, unless a regulator requires the disclosure, in which case a prescribed note must appear below it (3.3.7 xiii).
• Awards, except those given by the Central or State Governments or regulatory bodies, and positions or accreditations granted by any organisation (3.1.3 F).
• A monogram of any kind, or catch words (3.1.3 G).
• Banners or any other advertisements on the website (3.3.16).
• Asking people to visit the website or social media page through circulars or other material. The website address may appear on the firm's stationery and emails (3.3.5, 3.3.12).
• Anything that amounts to soliciting clients or work (3.3.14).
• Details that differ materially from ICAI's records (3.3.21).

What changed from the 2020 advisory

Website domain

The website address should be as close as possible to the name of the member or firm, and must not itself amount to solicitation or advertisement (3.3.20).

A quick checklist

• Firm details match ICAI's records
• Partner details with qualifications and areas of practice
• Services listed factually; services reserved for CAs shown only on request
• Client names only with written permission (name only for audit and attest work)
• No testimonials, fees, rankings, awards (other than government or regulator), monograms or banner ads
• Updates, articles and educational videos are fine
• No circulars or messages asking people to visit the site

How Facet helps

Facet for CA firms provides an informative presentation mode intended to help firms follow these rules: a disclaimer, factual wording and promotional sections switched off by default. Each firm remains responsible for reviewing its website against ICAI's current guidelines. See also what a CA firm website should include.

Source: ICAI Code of Ethics 2026, Volume I, Chapter 3, pages 148–158; ICAI advisory of 14 October 2020.