The Institute of Chartered Accountants of India (ICAI) has released an Exposure Draft on the proposed Guidelines for Overseas Network. The draft has been issued by the Committee for Aggregation of CA Firms (CACAF), which was constituted in 2024-25 to comprehensively study and revise various guidelines concerning CA firms.
The proposed guidelines are designed to facilitate Indian CA firms in forming or joining international networks, ensuring better global representation, knowledge sharing, and competitiveness in cross-border engagements. The draft was deliberated upon in the 442nd meeting of the ICAI Council, where it was recommended to be made public for feedback and suggestions.
Official copy of the notification is as follows
Committee for Aggregation of CA Firms
The Institute of Chartered Accountants of India
6th June, 2025
Exposure Draft on proposed Guidelines for Overseas Network for public comments
Committee for Aggregation of CA Firms (CACAF) has been constituted in 2024-25 to make concerted efforts to study, review and revise various guidelines pertaining to CA firms among others.
The draft Guidelines for Overseas Network proposed by the CACAF, were considered by the Council at its 442nd meeting and it was advised to expose the same for the public comments.
The downloadable version of the Exposure Draft is available at: https://resource.cdn.icai.org/86376ed-cacaf-dgon.pdf
Comments on the abovementioned Exposure Draft may be submitted through any of the following modes latest by 27th June 2025:
| 1. Electronically: | https://forms.gle/aNbDXFYJJWZ11Q8K7 |
| 2. Email: | cacaf[at]icai[dot]in |
| 3. Postal | Secretary, Committee for Aggregation of CA Firms, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi 110 002 |
Further clarifications on this Exposure Draft may be sought by e-mail to cacaf[at]icai[dot]in
Comments are most helpful if they contain a clear rationale and, where applicable, provide specific suggestions.
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