For years, many Chartered Accountants avoided digital marketing because they were unsure what ICAI allowed. That position has changed significantly. In December 2025, the ICAI Council approved major amendments to its advertisement and website guidelines, with the revised 13th Edition of the Code of Ethics becoming applicable from 1 April 2026. The changes give CA firms greater flexibility in how they present their services, while important ethical and professional restrictions remain. Here is what CA firms should understand before marketing online.
Can Chartered Accountants Advertise in India?
Yes, CA members and firms now have greater scope to communicate their professional services under the revised ICAI framework. The ICAI Council approved amendments to the Advertisement and Website Guidelines as part of the revised 13th Edition of the Code of Ethics. The revised Code became applicable from 1 April 2026.
The changes provide greater flexibility around the content and presentation of professional information. ICAI has also allowed push technology for non-exclusive services, such as accounting and consultancy, subject to the applicable guidelines. However, greater flexibility does not mean that every form of promotional marketing is automatically permitted. CA firms still need to ensure that their communication remains factual, professional, and consistent with the Code of Ethics.
Why These Rules Exist
Chartered accountancy is a regulated profession. The advertising and solicitation framework exists to protect professional dignity, public confidence, and ethical standards.
For a CA firm, a marketing mistake can therefore become more than a branding problem. Content that crosses professional boundaries may create an ethical or disciplinary issue. This is why every website, advertisement, social post, directory listing, and campaign should be reviewed against the current ICAI Code of Ethics, rather than relying on older articles or outdated marketing advice.
ICAI’s current Code of Ethics resources confirm that the revised 13th Edition is now the applicable framework from April 2026.
What Changed in December 2025?
At its 447th meeting in December 2025, the ICAI Council approved the revised 13th Edition of the Code of Ethics and amendments to the Advertisement and Website Guidelines. ICAI described the changes as providing greater creative flexibility and improving the professional visibility of Indian CA firms.
One of the most important website changes is the permission to use push technology for services that are not exclusive to the CA profession, including examples such as consultancy and accounting. Exclusive professional services continue to be subject to the applicable restrictions under the revised framework.
The revised framework also introduces greater flexibility around areas such as website content, professional visibility, social-media content, client assignments subject to permission, photographs, and certain online listings.
What Still Needs Care?
The 2026 changes should not be interpreted as unrestricted commercial advertising.
CA firms should still avoid making misleading, unsubstantiated, comparative, or superiority-based claims. Statements such as “best CA firm,” “No. 1 accountant,” “top CA in Delhi,” or claims that imply superiority over other professionals should therefore be treated with caution.
Firms should also avoid publishing information that is inaccurate, misleading, or inconsistent with their professional records.
The safest approach is to make marketing factual, verifiable, professional, and informative. Before publishing a claim, ask whether it communicates useful information about the firm or attempts to pressure the public into choosing it.
Pull vs Push on Your Website
The distinction between pull and push technology remains important.
Pull technology is where a person actively searches for or requests information and then accesses the firm’s website or service information.
The revised framework provides greater flexibility for push technology relating to non-exclusive services. This creates more room for firms to communicate information around areas such as accounting and consultancy through appropriate digital channels.
However, firms should not assume that every service can be promoted in the same way. Before launching email campaigns, alerts, outreach, or other push-based communication, identify whether the service is exclusive to the CA profession and check the applicable provisions of the current Code.
Marketing Activities That Can Fit Within the Framework
There are many ways for a CA firm to build visibility without turning its marketing into aggressive solicitation.
A professional website
A well-structured website can explain the firm’s services, introduce partners and team members, identify relevant areas of experience, and provide useful information about the practice, subject to the current website guidelines.
Educational content
Articles and resources covering GST, TDS, income tax, audit, accounting, compliance deadlines, and regulatory changes can demonstrate expertise while providing genuine value to business owners.
Google Business Profile
An accurate Google Business Profile can help prospective clients discover the firm locally. Keep the business name accurate and consistent, and ensure that profile information does not contain misleading promotional claims.
Newsletters and client alerts
The revised framework gives greater flexibility around push technology for non-exclusive services. This can create opportunities for appropriate newsletters, alerts, and updates concerning areas such as accounting and consultancy, provided the communication complies with the applicable provisions.
LinkedIn and thought leadership
Educational LinkedIn content, webinars, podcasts, professional presentations, and industry commentary can help a CA build professional visibility. The revised Code also provides greater flexibility around certain contemporary forms of communication and professional content.
CA Firms vs Non-CA Practices
This distinction is important.
The ICAI Code of Ethics applies to ICAI members and CA firms. A non-CA business providing services such as bookkeeping, GST assistance, or general tax consultancy is not automatically governed by the ICAI professional advertising framework.
However, non-CA businesses still need to comply with applicable Indian laws, consumer-protection requirements, intellectual-property rules, and advertising-platform policies.
A CA should also be careful when marketing through another entity, such as a management consultancy company. The entity, ownership structure, service being promoted, and applicable ICAI provisions should all be considered before launching the campaign.
A Simple ICAI Marketing Compliance Checklist
Before publishing a website page, advertisement, social post, directory listing, or email campaign, check:
- Is every statement factual and verifiable?
- Does the firm’s name match its actual professional identity and applicable ICAI records?
- Are there any misleading superiority or comparative claims?
- Does the content imply guaranteed results?
- Are client names, assignments, testimonials, or photographs being used in accordance with the applicable permissions?
- Is the activity using pull or push technology?
- If it is push communication, does it concern a service for which push technology is permitted?
- Does the website or advertisement remain professional and dignified?
- Are the firm’s details consistent across platforms?
- Have you checked the current 2026 Code of Ethics, rather than relying on an older blog or marketing article?
ICAI’s current Code of Ethics resources should be treated as the primary reference because the applicable framework has changed substantially since the older 2020 guidance.
Frequently Asked Questions
The revised ICAI framework provides greater flexibility around advertising, but whether a particular Google Ads campaign is permissible depends on the service, entity, wording, targeting, and the applicable provisions of the current Code of Ethics.
Do not assume that because digital advertising is technically available on Google, every campaign is automatically compliant with ICAI requirements.
Do not rely on older blanket statements about fees without checking the current 2026 provisions. The revised Code should be reviewed for the specific type of communication and service before publishing pricing, discounts, or promotional offers.
For a compliance-sensitive campaign, have the exact wording checked against the current ICAI provisions before making fees publicly visible.
Yes, the revised framework provides greater flexibility around contemporary forms of professional communication. ICAI’s current material specifically highlights changes involving social-media content, event photographs, educational videos, podcasts, and other forms of professional visibility.
The content should still remain factual, professional, and compliant with the applicable provisions of the Code.
The ICAI Code of Ethics applies to ICAI members and CA firms. A non-CA tax consultant is not bound by the ICAI Code simply because they provide tax or accounting-related services.
However, they remain subject to other applicable laws, professional requirements, and advertising-platform policies.
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