Introduction
The ICAI has long held one of the most conservative positions in professional services marketing: under the Chartered Accountants Act, 1949, clauses (6) & (7) of the First Schedule bar solicitation and advertisement by CA practitioners and firms.
In 2025, however, the ICAI has opened up consultations and made public statements signalling potential revision of its advertising rules—marking a potential shift for CA-firms that have operated under strict marketing restraints for decades.
This article explores: (1) what the current rules are, (2) what changes are being proposed and why, (3) what your firm must do now to stay compliant while preparing for change.
1. Current Advertising & Promotion Rules for CA Firms
Key provisions currently in force
Under Clause (6), a CA in practice is deemed guilty of professional misconduct if he/she solicits professional work directly or indirectly (including advertisement, circulars, interviews).
Clause (7) prohibits “advertisement” for professional work altogether.
The ICAI’s “Website Guidelines” clarify that CA firms’ websites must not contain promotional language such as “best firm”, “top firm”, fee details, client lists/logos etc. ICAI+1
The “Advertisement Guidelines for Members in Practice” restrict content to mere factual information (name, address, services) and forbid active marketing.
Implications for CA firms
Any marketing collateral, brochure, website material or social-media post must avoid overt promotional claims.
Firms should be very cautious in referencing clients, fees, awards or comparative positioning.
Until notified otherwise, the default assumption is the ban remains in full force.
2. Why Change is on the Horizon
Drivers for reform
The globalisation of audit, consulting and advisory services means Indian CA-firms are under competitive pressure from global networks. The ICAI has acknowledged this need.
In July 2025 the ICAI President explicitly stated that advertising guidelines are under revision, as part of structural reforms to help Indian firms scale up.
The profession is evolving: advisory services, non-assurance engagements, and digital platforms are increasingly important and marketing has become a necessary business component.
What’s on the table?
Based on public commentary and draft signals:
The possibility of allowing advertising of non-audit/advisory services, while keeping audit/assurance strictly regulated.
New rules for firm branding, mergers/alliances, possibly loosening limitations on marketing channels (digital/social media) for non-core services.
Still intact: the underlying principle of professional independence, no solicitation, and no misleading statements.
3. What the Proposed Change Means for Your Firm
Opportunities
If advertising for advisory/non-assurance services is permitted, your firm could legitimately build brand visibility, content marketing, thought leadership and client engagement.
Use of digital media (blogs, webinars, social posts) could amplify your reach.
Strategic marketing planning (segmented services, niche positioning) may become permissible, helping differentiate your firm.
Risks & caution areas
Until formal notification, the old rule still governs: any violation now could attract disciplinary action.
Even when changes arrive, expect guardrails: no “buy work” slogans, no comparison to other firms, no fee disclosures, no client lists/logos likely.
Audit practice branding in particular may remain under tighter restrictions.
4. Practical Checklist for CA Firms Now
Here’s what you should do today while staying ready for change:
Review and update website and marketing collateral to ensure full compliance with current rules. Remove any promotional phrases like “leading”, “trusted”, “biggest”, etc.
Document governance – keep audit vs advisory practices clearly separated internally (if you offer both).
Monitor ICAI updates – the guidelines revision process is underway (watch the ICAI website for draft exposure).
Plan for future marketing model – develop a strategy for content, thought leadership, digital presence that can transition when new norms permit.
Train your staff – especially marketing, business-development teams: explain current restriction vs future opportunity so no inadvertent violation occurs.
5. Outlook & Timeline
While ICAI has publicly declared that advertisement guidelines are under review, no formal amendment has yet been notified. For example, recent media pushes show that the government may amend the law governing the CA profession to ease advertisement restrictions for firms.
Firms can expect a transitional phase—draft guidelines, stakeholder consultation, followed by formal notification. It would be prudent to treat any new marketing activity as contingent on final rule-publication.
Conclusion
For CA firms in India, the potential relaxing of advertising norms by the ICAI marks a significant inflection point. But the removal of restrictions is not immediate and the fundamentals of professional conduct continue to apply.
The best approach now is dual-track: ensure compliance under current rules + prepare strategically for a future where your firm’s advisory branding and digital marketing become permissible.
In the meantime, let your reputation speak — when the rules change, be ready to take advantage.
