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In a landmark move aimed at bolstering the operational efficiency and global competitiveness of Chartered Accountant (CA) firms in India, the Institute of Chartered Accountants of India (ICAI) has officially announced the ICAI (Aggregation of LLPs) Guidelines, 2024. This strategic framework is designed to facilitate the aggregation of Limited Liability Partnerships (LLPs) and CA firms, fostering stronger synergies and streamlined operations across the country. The guidelines were developed by t
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FAQ :
These are new guidelines issued by the ICAI to enable the aggregation of Chartered Accountant (CA) firms and Limited Liability Partnerships (LLPs) in India.
The primary objective is to enhance the operational efficiency and global competitiveness of CA firms in India by fostering synergies and streamlining operations through aggregation.
The guidelines were developed by the Committee for Aggregation of CA Firms (CACAF), which was constituted during the 2024-25 fiscal year.
They will enable CA firms to tap into combined strengths and resources, leading to greater coordination among partner LLPs for consistent, high-quality audit delivery nationwide.
The ICAI (Aggregation of LLPs) Guidelines, 2024 are effective from the date of their notification.
Detailed guidelines are available on the ICAI portal. For clarifications, members can contact CACAF or M&SS via email at cacaf@icai.in and fna@icai.in.
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