Page 393 - CA Final PARAM Digital Book.

➢ 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.

In this context, it may be noted that according to the guidelines approved by the Council of the
Institute of Chartered Accountants of India, no photographs of any sort are permitted on website.
Only display of passport style photograph is permitted.

Part III – Case Discussion
➢ In the given case, CA. Intelligent shared his framed photograph on website wherein he was receiving
‘Best Faculty of the year’ award from the Institute.

Part IV – Conclusion
➢ Therefore, CA. Intelligent is guilty of professional misconduct under Clause (6) of Part I of the First
Schedule to the Chartered Accountants Act, 1949.
Author’s Note
In case of any question w.r.t website always apply Clause 6 of Part I of the First Schedule to the Chartered
Accountants Act, 1949 as guidelines of website are issued under that clause .

QNO First Schedule, Part I,Cl,6 -Website (Bio Data & Photographs) Old Course – (M05E, PM17 SM17)
684.000 TITANIUM CNO – PE.1140 New Course- (SM23)

M/s XYZ, a firm of Chartered Accountants created a website “www.xyzindia.com”. The website besides
containing details of the firm and bio-data of the partners also contains the photographs of all the

partners of the firm.
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 of the firm can create its own website using any format subject to guidelines.
However, the website should be so designed that it does not solicit clients or professional work and
should not amount to direct or indirect advertisement. The guidelines of the ICAI to allow a firm to
put up the details of the firm, bio-data of partners and display of a passport size photograph.

Part III – Case Discussion
➢ In the given case, the website of M/s XYZ firm besides containing details of the firm and bio-data of
the partners also contains the photographs of all the partners of the firm.

Part IV – Conclusion
➢ In the case of M/s XYZ, all the guidelines seem to have been complied and there appears to be no
violation of the Chartered Accountants Act, 1949 and its Regulations.
Author’s Note

In this question it is assumed that photograph was a passport size one, which is not prohibited.

QNO First Schedule, Part I,Cl,6 -Website (Link of Associations) Old Course – (M08E, N08R, M12R, M12M,
685.000 TITANIUM CNO – PE.1140 M13R, PM17)
XYZ & Associates, a firm with 5 partners developed a website www.xyzassociates.com. The website also
contained a link to “All India Chartered Accountants Association”, a voluntary association where X, a
partner of the firm is currently the Vice-president.
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
➢ In respect of websites by chartered accountants in practice, it is permitted that website may provide
a link to the website of ICAI, its Regional Councils, Branches and Government Departments and other
professional Bodies like AICPA, ICAEW, CICA.
Part III – Case Discussion
➢ In this case, M/s XYZ Associates provided a link to “All India Chartered Accountants Association”
which is not permitted.

Part IV – Conclusion
www.auditguru.in PARAM 19.35 | P a g e