Page 383 - CA Final PARAM Digital Book.

Clarification regarding GREETING CARDS / INVITATIONS
• Cannot use “Chartered Accountant” designation, free to use prefix CA (General Rule)
• Exceptions (Use of “Chartered Accountant” designation- Allowed in below cases)
o Greeting Cards
o Invitation to Religious Ceremony / Opening of office / Marriages (CA’s) / Intimation of
change in office, premises or telephone number.

PROVIDED it should be sent to CLIENTS / RELATIVES / FRIENDS.

First Schedule, Part I,Cl,6 Clarification (Greeting Cards & Old Course – (M16R, N16M, N20R)
QNO
670.000 Invitations) Sonu/Monu
TITANIUM CNO – PE.1140
CA. Sonu and CA. Monu are two partners of the CA firm ‘Sonu Monu and Associates’. Being very pious,
CA. Sonu organised a religious ceremony at his home for which he instructed his printing agent to
add his designation “Chartered Accountant” with his name in the invitation cards. Later on, the
invitations were distributed to all the relatives, close friends and clients of both the partners.
OR
(a) CA. Srishti and CA. Mishti are two partners of the CA firm ‘Srishti Mishti & Associates’.
Being very pious, CA. Srishti organised a religious ceremony at her home for which she instructed her
printing agent to add her designation “Chartered Accountant” with her name in the invitation cards. Later
on, the invitations were distributed to all the relatives, close friends and clients of both the partners.
Answer Part I -- Relevant Laws
➢ Clause (6) of Part I of First Schedule to the Chartered Accountants Act, 1949

Part II -- Requirements of Relevant Laws
➢ A Chartered Accountant in practice shall be deemed to be guilty of professional misconduct if he
solicits clients or professional work either directly or indirectly by circular, advertisement, personal
communication or interview or by any other means.

However, the Council of the ICAI is of the view that the designation “Chartered Accountant” as well
as the name of the firm may be used in greeting cards, invitations for marriages, religious
ceremonies and any other specified matters, provided that such greeting cards or invitations etc.
are sent only to clients, relatives and close friends of the members concerned.

Part III – Case Discussion
➢ In the given case, CA. Sonu has instructed to write designation “Chartered Accountant” on invitation
cards for a religious ceremony and distributed the same to all the relatives, close friends and clients
of both the partners.

Part IV – Conclusion
➢ In this context, it may be noted that the Council has allowed using designation “Chartered
Accountant” in invitations for religious ceremony, provided these are sent to clients, relatives and
close friends of the members concerned only.

Therefore, CA. Sonu would be held guilty of professional misconduct under the said clause for
sending such invitations to the relatives, close friends and clients of CA. Monu as well.
Author’s Note
Here invitations are sent to relatives, close friends and clients of CA. Monu as well. If the invitations were
only sent to relatives, close friends and clients of CA Sonu then he would not have been guilty.

First Schedule, Part I,Cl,6 Clarification (Mass Communication to Old Course – (N14R, PM17, M20M)
QNO Other CA in Practice)
672.000
TITANIUM CNO – PE.1140

CA. N, in practice, started project consultancy work as a part of his practice and to advance the same, sent
mail to all the CAs in the country informing them of his services and for securing professional
work.

Answer Part I -- Relevant Laws

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