What are the new ICAI global networking guidelines?

The ICAI (Global Networking) Guidelines, 2025, allow Indian CA firms to associate with international entities and seek global opportunities.

How will ICAI's updated Code of Ethics affect advertising?

The revised code offers more flexibility in advertising content and ways for chartered accountants to showcase their services.

What new services can CAs offer under ICAI's updated rules?

ICAI has expanded the list of management consultancy services to include areas like AI consulting and forensic accounting.

Home / Business and Economy / ICAI Opens Global Doors for Indian CA Firms

ICAI Opens Global Doors for Indian CA Firms

15 Dec

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Summary

New ICAI guidelines allow Indian CA firms global networking.
Ethics code updates enhance advertising and online presence.
Sustainability assurance and expanded consultancy services added.

ICAI Opens Global Doors for Indian CA Firms

The Institute of Chartered Accountants of India (ICAI) has enacted substantial revisions to its code of ethics, notably introducing the ICAI (Global Networking) Guidelines, 2025. These changes are designed to provide Indian chartered accountant firms with expanded opportunities to connect with international entities and pursue opportunities abroad, thereby fostering cross-border collaborations and knowledge exchange.

These updates also introduce greater flexibility in advertising practices and website utilization for CA firms and members. A revised 13th Edition of the Code of Ethics, effective April 1, 2026, permits more diverse advertising content and allows for the promotion of non-unique services via push technology. Network firms registered with ICAI can now establish their own websites.

Furthermore, ICAI has aligned its ethical standards with the 2024 International Ethics Standards Board for Accountants (IESBA) Code of Ethics. This includes extending regulations on responding to non-compliance with laws and regulations to all listed entities and their subsidiaries, and incorporating new standards for sustainability assurance. The scope of management consultancy services has also been broadened.