03 April 2016
Q. Can a member in practice solicit clients or professional work by advertisement? A. No. The CA Act prohibits a member in practice from soliciting clients or professional work either directly or indirectly by circular, advertisement, personal communication or interview or by any other means. However, there are following exceptions to it:- A member can respond to tenders or enquiries issued by various users of professional services or organizations from time to time and securing professional work as a consequence. A member may advertise changes in partnerships or dissolution of a firm, or of any change in the address of practice and telephone numbers, the advertisement being limited to a bare statement of facts and consideration given to the appropriateness of the area of distribution of the newspaper or magazine and number of insertions. A member is permitted to issue a classified advertisement in the Journal/Newsletter of the Institute intended to give information for sharing professional work on assignment basis or for seeking professional work on partnership basis or salaried employment in the field of accounting profession provided it only contains the accountant's name, address, telephone, fax number and E-mail address.
03 August 2025
Great question! Hereโs the difference and clarity on what a write-up issued by a CA means and what is allowed as per ICAI guidelines: What is a "Write-up" issued by a Chartered Accountant? A write-up is generally a document or letter prepared by a CA that explains or confirms certain professional matters, services rendered, or financial information. It is not an advertisement or solicitation for business but a professional communication or confirmation related to a client or a third party. Examples of write-ups by a CA may include:
A confirmation letter to a bank or financial institution regarding financial information. A certificate or report on compliance, audit, or any other accounting/financial service provided. A professional opinion or explanation about a tax matter or financial transaction. A letter explaining the services rendered to a client or an interested party for clarity or official record. What is NOT allowed as per ICAI rules? Direct or indirect advertisement or solicitation of clients or professional work through letters, circulars, or write-ups. Using write-ups to promote your CA firm or services as a marketing tool. ICAI Guidelines summary on communication: A CA can issue write-ups or letters to clients or third parties to convey information or services rendered, but these should not solicit business. Any communication must be professional, factual, and non-promotional. Soliciting clients through letters or advertisements is strictly prohibited except under permitted exceptions (e.g., partnership changes, responding to tenders). To summarize: Write-ups = Professional communications or reports related to your services, allowed. Advertisements or solicitations = Promoting or seeking clients, not allowed.