Archive · 12 Dec 2025
ICAI Approves Global Networking and Advertising Guidelines
The Institute of Chartered Accountants of India (ICAI) has approved new guidelines that allow chartered accountant firms to work with international partners and advertise more freely.
These changes aim to help Indian firms grow and compete globally.
The new rules will make it easier for firms to share knowledge and use advanced tools.
They also include new services like forensic accounting and artificial intelligence.
The changes will come into effect from April 1, 2026, and will help Indian firms to be more visible and accessible.
ICAI approved global networking guidelines and eased advertising norms during a meeting on December 10-11.
The revised Code of Ethics will be effective from April 1, 2026, enhancing professional visibility and accessibility.
New services like forensic accounting, research analyst, social impact assessment, and AI are included in the expanded definition of 'management consultancy and other services'.
The applicability of 'Responding to Non-Compliance with Laws and Regulations' (NOCLAR) has been extended to all listed entities and their material subsidiaries.
The guidelines aim to create a structured, transparent, and legally-compliant framework for international affiliations and domestic networks of Indian CA firms.
- Who
- Institute of Chartered Accountants of India (ICAI)
- What
- Approved global networking guidelines and changes to advertising norms
- When
- December 10-11, 2023 (meeting); April 1, 2026 (Code of Ethics effective)
- Where
- National capital, New Delhi
- Why
- To facilitate global networking opportunities and enhance professional visibility
- Organization
- Institute of Chartered Accountants of India (ICAI)
- President
- Charanjot Singh Nanda
- Meeting Dates
- December 10-11
- Global Networking Guidelines
- ICAI (Global Networking) Guidelines, 2025
- Advertising Norms
- Eased under revised Code of Ethics
- Effective Date for Code of Ethics
- April 1, 2026
- New Services Included
- Forensic accounting, research analyst, social impact assessment, AI
- NOCLAR Applicability
- Extended to all listed entities and material subsidiaries
