The Institute of Chartered Accountants of India (ICAI) revised its Code of Ethics with the 13th Edition, effective from 1 April 2026. The updated code aligns with the IESBA (International Ethics Standards Board for Accountants) Code and introduces specific clarifications for how chartered accountants may use websites, social media, and other digital platforms for professional communication.
This article summarises the key changes relevant to CA websites, the rules on advertising and solicitation, and practical guidance for CA firms building or maintaining an online presence under the updated code.
Background — The ICAI Code of Ethics
The ICAI Code of Ethics is the binding ethical framework for all members of the Institute of Chartered Accountants of India. It applies to chartered accountants in practice (holding a Certificate of Practice) and those in employment. The code is structured around the five fundamental principles:
- Integrity: Being straightforward and honest in all professional and business relationships
- Objectivity: Not allowing bias, conflict of interest, or undue influence to override professional judgment
- Professional competence and due care: Maintaining professional knowledge and skill at the level required to ensure that clients receive competent service
- Confidentiality: Respecting the confidentiality of information acquired during professional work
- Professional behaviour: Complying with relevant laws and regulations and avoiding any conduct that discredits the profession
The revised code effective from 1 April 2026 builds on these principles with updated guidance on specific areas, including advertising, solicitation, and digital communication.
Key Changes for CA Websites (13th Edition)
1. No Testimonials or Endorsements
Under the updated code, chartered accountants in practice are prohibited from using testimonials, endorsements, or references from clients or third parties on their websites, social media profiles, or any other form of public communication. This includes:
- Client quotes or testimonials such as "best CA in Ghaziabad" or "excellent service"
- Third-party endorsements or ratings displayed on the website
- Screenshots of positive reviews from Google, Justdial, or any other platform
- Video testimonials from clients
- Case studies that identify or could identify specific clients without their explicit consent
The rationale is that testimonials are inherently promotional and may create unrealistic expectations. A client's subjective experience does not provide a factual basis for assessing a CA's professional competence.
2. No Superlatives or Comparative Claims
The code prohibits the use of superlatives, comparative claims, or any language that suggests the CA firm is superior to other firms. Prohibited language includes:
- "Best chartered accountant in Ghaziabad"
- "Leading CA firm in NCR"
- "No. 1 tax consultant"
- "Most trusted CA firm"
- "Top-rated auditor"
- "Award-winning firm"
Even if such claims were factually accurate (which is difficult to establish objectively), they are prohibited because they are considered misleading and contrary to the dignity of the profession. The ICAI's position is that professional competence should speak through factual, verifiable information — not through promotional language.
3. Factual Content Only
A CA website may contain the following types of content:
- Practice areas: Factual descriptions of the services offered (e.g., "Income tax return filing," "GST registration and compliance," "Statutory audit").
- Qualifications and experience: Educational qualifications, years of experience, professional memberships, and areas of specialisation — all stated factually.
- Firm information: Name, address, contact details, office hours, and registration details.
- Regulatory updates and educational content: Articles, guides, and newsletters covering tax changes, compliance deadlines, and regulatory developments. This is considered informational and educational, not promotional.
- Fee information (with caution): While the code does not explicitly prohibit displaying fee information, the ICAI has historically discouraged the practice. The code requires that any fee-related communication be factual and not misleading. If fees are displayed, they should be presented as a range or as indicative, not as absolute or fixed.
- Team information: Names, qualifications, and designations of partners and key personnel.
4. Pull-Model Only — No Direct Solicitation
The ICAI Code of Ethics distinguishes between "push" and "pull" models of marketing:
- Pull model (permitted): Making information available on a website or in public directories so that potential clients can find and access it on their own initiative. The CA does not actively reach out to prospective clients — instead, the information is available for those who seek it.
- Push model (restricted): Actively sending unsolicited communications — such as emails, text messages, phone calls, or social media messages — to prospective clients for the purpose of soliciting business. This is generally prohibited under the code, except in limited circumstances.
A CA website is inherently a pull-model tool. It provides information to visitors who choose to visit the site. However, the content of the website must not cross into push-model territory. For example:
- A blog post explaining GST due dates is pull-model — it provides useful information that visitors can access voluntarily.
- Sending bulk emails to a purchased mailing list advertising CA services is push-model — it is direct solicitation and is prohibited.
- Paid Google Ads targeting users searching for "CA near me" is a grey area. The ICAI's position on paid digital advertising has evolved, and members should check the latest council guidance or committee opinions on this topic.
Section 8.4 — Advertising, Solicitation, and Marketing
Section 8.4 of the ICAI Code of Ethics specifically addresses advertising, solicitation, and marketing by chartered accountants in practice. The key provisions are:
Advertising (Section 8.4.1)
- A CA in practice may advertise their services through any medium, provided the advertising is factual, not misleading, and does not contain testimonials or comparative claims.
- The advertising must not disparage other professionals or firms.
- Advertising must not create unrealistic expectations about the outcomes of professional services.
- The use of terms like "specialist" or "expert" is permitted only if the CA actually holds the relevant qualifications or has significant experience in that area.
Solicitation (Section 8.4.2)
- Direct solicitation of clients through unsolicited communication is prohibited. This includes cold calls, unsolicited emails, and direct messages on social media.
- However, a CA may respond to inquiries from prospective clients who have initiated contact.
- Participation in professional directories and listings (such as online directories for chartered accountants) is generally permitted, provided the listing is factual and does not include testimonials or superlatives.
Third-Party Marketing (Section 8.4.3)
- A CA may engage a third party to manage their website or social media presence, but the CA remains responsible for the content.
- Third-party endorsements or testimonials are not permitted, even if they are placed by the third party without the CA's direct involvement.
What CAs Can and Cannot Put on Their Websites
Here is a practical summary of what is permitted and what is not under the updated code:
| Content Type | Permitted? | Notes |
|---|---|---|
| Factual practice area descriptions | Yes | Services offered, areas of practice — stated factually |
| Qualifications and experience | Yes | Educational background, COP details, memberships |
| Team information | Yes | Names, designations, qualifications of partners and staff |
| Contact information | Yes | Address, phone, email, office hours |
| Blog / educational content | Yes | Tax updates, compliance guides, regulatory changes |
| Fee information | With caution | Must be factual, not misleading. Ranges preferred. |
| Client testimonials | No | Prohibited — including quotes, reviews, and screenshots |
| Superlatives / comparative claims | No | "Best," "leading," "top-rated," etc. |
| Third-party endorsements | No | Prohibited — including ratings and awards |
| Unsolicited email / DM marketing | No | Push-model solicitation is prohibited |
| Case studies | With caution | Must not identify clients without consent. Must be factual. |
Penalties for Non-Compliance with the Code
Non-compliance with the ICAI Code of Ethics can result in disciplinary proceedings under the Chartered Accountants Act, 1949. The Disciplinary Committee of ICAI can impose penalties including:
- Warning or reprimand: For minor infractions
- Fine: Up to ₹5,00,000 for serious breaches
- Suspension of membership: For repeated or serious violations
- Removal from the register: In the most serious cases
The ICAI's Disciplinary Directorate actively monitors compliance, including online content. Members should be aware that complaints can be filed by any person — including competing firms, former clients, or members of the public — and the Directorate may initiate an inquiry on its own motion as well.
Practical Guidance for CA Firms Building Websites
1. Start with the Facts
Build your website around factual information: what services you offer, your qualifications, your experience, and how to reach you. This is the foundation of a compliant CA website. Everything else — blog posts, educational articles, regulatory updates — should be informational, not promotional.
2. Avoid Marketing Language
Review all website copy for superlatives, comparative claims, and promotional language. Replace phrases like "we provide the best GST services" with "we offer GST registration, return filing, and advisory services." The difference is factual description versus promotional claim.
3. Do Not Display Testimonials
Even if a client offers to provide a testimonial, the code prohibits its display on the website. Instead, focus on providing useful content that demonstrates your expertise — such as tax updates, compliance guides, and educational articles.
4. Use a Blog for Inbound Engagement
A blog is an effective pull-model tool. Publishing factual, useful content on tax changes, compliance deadlines, and regulatory developments allows potential clients to find your website through search engines and through the value of the content itself. This is permitted under the code because it is informational and educational.
5. Include a Disclaimer
Include a disclaimer on your website stating that the information provided is for general informational purposes only and does not constitute professional advice. This is both good practice and a protective measure against potential complaints.
6. Keep Content Updated
Regularly update your website with current information — tax deadlines, regulatory changes, new compliance requirements. Outdated content can be misleading and may attract complaints.
7. Review Before Publishing
Before publishing any content on your website, review it against the ICAI Code of Ethics. If you are unsure whether a particular piece of content is compliant, seek guidance from the ICAI's Committee on Ethical Standards or consult with a colleague.
How This Website Complies
The website at caashishrajput.com is designed in compliance with the ICAI Code of Ethics as effective from 1 April 2026. The site contains factual descriptions of practice areas, qualifications, contact information, and educational blog content. It does not contain client testimonials, superlatives, comparative claims, or any form of direct solicitation. The blog section provides tax updates, compliance guides, and regulatory information for general informational purposes.
Summary
The 13th Edition of the ICAI Code of Ethics, effective from 1 April 2026, reinforces the profession's commitment to factual, non-promotional communication. For CA firms with an online presence, the key takeaways are:
- Website content must be factual, not promotional
- No client testimonials, endorsements, or reviews may be displayed
- No superlatives, comparative claims, or language suggesting superiority
- Marketing must follow the pull model — information available for those who seek it, not push-model solicitation
- Blog posts, educational articles, and regulatory updates are permitted as informational content
- The CA remains responsible for all content on their website, including content managed by third parties
For further information on the ICAI Code of Ethics or compliance requirements for CA firms, you can reach out at +91 8802586988 or visit caashishrajput.com. For the full text of the code, refer to the ICAI website at icai.org.
