Page 386 - CA Final Audit Titanium Full Book. (With Cover Pages)

CA Ravi Taori

Writing Articles or Letters to the Press:
Publication: Members are allowed to write articles or letters to the Press regarding topics related to the
profession.
Identification: They can identify themselves as Chartered Accountants and include their names.
Size of Sign Board:
1A. Discretion: Members are advised to use their own discretion and good taste when determining the size of
the sign board for their office. The visibility and illumination of the sign board should be taken into
consideration.
1B. Restrictions: The use of glow signs or lights on large-sized boards, similar to those used by traders or
shopkeepers, is not allowed.
2. Residential Name Board: Members are permitted to have a name board at their place of residence, displaying
their designation as a Chartered Accountant. However, this name board should be individual-specific and not
representative of the firm.
Public Announcements with details of Directors:
1.Appointment: Increasingly, companies are appointing Chartered Accountants as directors, and their
qualifications are often highlighted in public announcements.
2. Compliance: Members are reminded of Clause (6) and (7) of Part I of the First Schedule to the Chartered
Accountants Act, which may be contravened by such announcements. Members must ensure that these
announcements do not advertise their professional achievements or solicit clients, in compliance with the
aforementioned provisions.
3. Approval: Upon appointment as a director, a member should request that any material mentioning them in
a company's public communications be approved by them to ensure compliance. The use of the term 'Chartered
Accountant' is acceptable, but specific expertise or affiliations with Chartered Accountant firms should not be
disclosed. Information about other directorships can be provided.
Network Firms:
Permission: The Council allows networking among firms that are registered with the Institute.
Advertising: A member of the Network is allowed to advertise within the limits set by the Advertisement
Guidelines issued by the Institute.
Use of Logo:
Regulation 190: This Regulation Specifies how CA’s can select firm Name. ICAI observed that CAs are
circumventing Regulation 190 with the help of Logo so they introduced Prohibition.
Logo Prohibition: To ensure compliance with the regulations, the Council decided to prohibit the use of any
kind of logo or monogram on any display material or media, such as paper stationery, documents, visiting cards,
magnetic devices, the internet, signboards, etc. This applies to both members in practice and firms of Chartered
Accountants. The use or printing of a member or firm's name in a way that could be seen as a logo or monogram
was also prohibited.
Common CA Logo:
CA Logo Introduction: The Institute of Chartered Accountants of India (ICAI) introduced a unique logo to
represent the CA profession in India. This logo can be used by all members, irrespective of their practice status.
Logo Purpose: The logo is designed to encapsulate the current beliefs, attitudes, and values of the profession,
thereby enhancing the identity of CA professionals.
Logo Design: The logo features the letters 'CA' in blue, a color representing creativity, innovativeness,
knowledge, integrity, trust, truth, stability, and depth, inside a rounded rectangle with a white background. An
upside-down tick mark, typically used by chartered accountants, is included in the logo to symbolize the wisdom
and value of the profession. The tick mark is green, signifying growth, prosperity, harmony, and freshness.
Logo Usage: Members are encouraged to use this logo. The Council has approved the use of the logo on stamps,
provided it adheres to the CA logo guidelines.
Members of Central/Regional Council.
www.auditguru.in 19.30