Regarding demerger of firms

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This query is : Resolved

Divyesh Ajmera (Querist)
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21 April 2025 In case of CA firm demerge from other firms then functionality of upload of membership agreement is not appear. Is this functionality removed in revised guidelines? Or need to physically apply for such agreement?

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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12 August 2025 Key points:
As per the revised guidelines issued by the Institute of Chartered Accountants of India (ICAI), certain functionalities on the CA portal may have been updated or restricted.

Specifically, for changes like demerger or restructuring of CA firms, ICAI has shifted many processes to require physical submission or formal approval before certain portal actions (like membership agreement upload) can be done online.

It’s possible that uploading membership agreement post-demerger is now disabled on the portal, and the ICAI expects a physical application with necessary documents to be submitted to the respective regional council or central office.

This change is likely to ensure proper verification and compliance with ICAI’s revised procedural controls.

What you should do:
Check the latest ICAI circulars and guidelines on firm restructuring/demerger.

Visit the regional ICAI office or contact ICAI support/helpdesk to confirm if the membership agreement upload is still online or needs physical submission.

If required, prepare physical application with all documents (demerger agreement, consent letters, firm details, membership agreements, etc.) and submit to ICAI.

Follow up for approval and confirmation before proceeding with portal activities.

Summary:
The functionality to upload membership agreements during or post-demerger might be disabled or restricted as per new guidelines.

Physical application and approval may be mandatory now.

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