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ICAI Opens Global Doors for Indian CA Firms
15 Dec, 2025
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.
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.
