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ICICI

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It has been brought to the notice of some members that certain entities are seeking details of the Chartered Accountants firms, for the purpose of making ranking of the various Firms through comparison of different parameters.

In this regard, Members are hereby informed that sharing of details of their Chartered Accountants firms in the aforesaid manner does not fall within the permitted categories , and would therefore be violative of Item 6 of Part-I of First Schedule to The Chartered Accountants Act, 1949 . Further, as it is known beforehand that the information regarding firms would be used for ranking purposes, the sharing of such details would tacitly result in claiming superiority of one firm over other, which is prohibited in terms of the Advertisement Guidelines of the ICAI under Item 7 of Part –I of First Schedule to The Chartered Accountants Act, 1949. Members are therefore advised to abstain from such sharing of details of their Chartered Accountants Firms.

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