|The Council at its meeting held in January, 2001 approved
the detailed guidelines for posting the particulars on Website by
Chartered Accountants in practice and firms(s) of Chartered Accountants in
practice. Further, the Council at its meeting held in July, 2003 amended
sub-clauses (8) & (20) of the said guidelines in full issued by the
Council are as under:
1. The Chartered Accountants and/or Chartered Accountants' Firms would
be free to create their own Website subject to the overall guidelines laid
down by the Council hereunder. The actual format of the Website is not
being prescribed nor any standard format of the Website is being given to
provide independence to the Members. There is no restriction on the colors
which may be used in the Website.
2.Individual Members would also be permitted to have their WebPages in
their trade name or individual name.
3.The Chartered Accountants and/or Chartered Accountants' Firms would
ensure that their Websites are run on a "pull" model and not a "push"
model of the technology to ensure that any person who wishes to locate the
Chartered Accountants or Chartered Accountants' firms would only have
access to the information and the information should be provided only on
the basis of specific "pull" request.
4.The Chartered Accountants and/or Chartered Accountants' Firms should
ensure that none of the information contained in the Website be circulated
on their own or through E.mail or by any other mode or technique except on
a specific "pull" request.
5.The Chartered Accountants would also not issue any circular or any other
advertisement or any other material of any kind whatsoever by virtue of
which they solicit people to visit their Website. The Chartered
Accountants would, however, be permitted to mention their Website address
on their professional stationery.
6.The following information may be allowed to be displayed on the
Firms'/Members' Websites :
- Member/Trade/Firm name.
- Year of establishment.
- Member/Firm's Address (both Head Office and Branches)
- Nature of services rendered (to be displayable only on specific
||Year of Qualification
- Details of Employees -
||Area of experience (to be displayable
only on specific "pull" request)
- Job vacancies for the Chartered Accountant/firm of Chartered
Accountants (including articleship)
- No. of articled clerks. (to be displayable only on specific "pull"
- Nature of assignments handled (to be displayable only on specific
"pull" request). Names of clients and fee charged cannot be given.
7) Since Chartered Accountants in practice/firms of Chartered
Accountants are not permitted to use logo with effect from 1st July, 1998,
they cannot use logo on Website also.
8) Display of passport size photograph is permitted.
9) The members may include articles, professional information,
professional updation and other matters of larger importance or of
10) The bulletin boards can be provided.
11) The chat rooms can be provided which permit chatting amongst members
of the ICAI and between Firms and its clients. The confidentiality
protocol would have to be observed.
12) The members/firms can provide on line advice to their clients who
specifically request for the advice whether free of charge or on payment.
13) The listing on suitable search engine should be permitted. However,
the field of search should be restricted only to the field of "Chartered
Accountants" or "CA" or "Indian CA", "Indian CPA", "Indian Chartered
Accountant" or any permutation or combination related thereto. The
Websites would be subjected to the guidelines contained herein and
normally would not be vetted by the Institute of Chartered Accountants of
India (ICAI). ICAI at its sole discretion may vet any of the Websites
created by its members or individual Chartered Accountant or firms of
Chartered Accountants and would have powers to direct deletion of certain
portions and/or issue specific directions. In addition, necessary action
can be taken in accordance with the Chartered Accountants Act, 1949 and
the Regulations framed thereunder, in case there is any violation of the
14) The details in the Website should be so designed that it does not
amount to soliciting client or professional work or advertisement of
professional attainments or services. In case any content or technical
feature of Website is against the professional Code of Conduct and Ethics
as well as the restrictions contained in the schedules to the Chartered
Accountants Act, 1949 or against the guidelines or directions issued by
ICAI from time to time, appropriate action will be initiated by the ICAI
in terms of its disciplinary mechanism either suo-motu or on complaint as
provided under the Chartered Accountants Act, 1949.
15) The Website should ensure adequate secrecy of the matters of the
clients handled through Website.
16) A number of Chartered Accountants Societies or other bodies are
creating data-bases of Chartered Accountants or Chartered Accountants'
Firms and are offering listing to Chartered Accountants. Such listing
would be permitted with or without payment. In case a Chartered Accountant
or Chartered Accountants' Firm is a member of a professional body or
association or Chamber of Commerce and they offer listing to the members
or firm, the same would be permitted.
17) The Institute of Chartered Accountants of India will regularly inform
the aforesaid guidelines to the members and the Chartered Accountants'
Firms to ensure the strict compliance of the guidelines. The guidelines
may be revised from time to time.
18) No Advertisement in the nature of banner or any other nature will be
permitted on the Website.
19) The Website should be befitting the profession of Chartered
Accountants and should not contain any information or material which is
unbecoming of a chartered accountant.
20) The Website may provide a link to the Website of ICAI, its Regional
Councils and Branches and also to the Websites of Govt./Govt.
Departments/Regulatory authorities/other professional bodies, such as,
American Institute of Certified Public Accountants (AICPA), the Institute
of Chartered Accountants of England & Wales (ICAEW) and The Canadian
Institute of Chartered Accountants (CICA).
21) The address of the Website can be different from the name of the firm.
But it should not amount to soliciting clients or professional work or
advertisement of professional attainments or services. The Website address
should be as near as possible to the individual name/trade name, firm name
of the Chartered Accountant in practice or firm of Chartered Accountants
in practice. The Committee on Ethical Standards & Unjustified Removal of
Auditors (CESURA) of ICAI will decide in case there is any difficulty.
22) The address of the Website should be intimated to the ICAI within 30
23) The Website should mention the date upto which it is updated and the
information should not be at material variance from the information as per
the ICAI's records.
A number of non-Chartered Accountants' firms, corporate including banks,
finance companies and newspapers have set up their own websites providing
advisory services on taxation and other areas where Chartered Accountants
are rendering professional service. Some of such websites may request
Chartered Accountants or Chartered Accountants' firms to provide
consultation and advice through their websites. This would be permitted
subject to the condition that on the website, contact address of the
Chartered Accountant concerned is not provided nor such website will
contain any material which advertises professional achievements or status
of such Chartered Accountant except making a statement that they are
chartered Accountants. The name of Chartered Accountants' firm with suffix
"Chartered Accountants" would not be permitted."