Page 417 - CA Final Audit Titanium Full Book. (With Cover Pages)

CA Ravi Taori

professional work or advertise professional attainments or services. The Ethical Standards Board (ESB) of ICAI
will decide in case of any difficulty.

Professionalism: The website should reflect the profession of Chartered Accountants and should not contain
any information or material unbecoming of a Chartered Accountant.
Advertising: No advertisements, such as banners, are permitted on the website.
Pull-Model: These websites should operate on a "pull" model, meaning information should only be accessible
upon specific request from the user. Information from these websites should not be circulated through any
means, including email, unless specifically requested by the user ("pull" request).
Partners & Employees: Information about partners and employees, including their names, qualifications,
contact details, and areas of experience. Again, the area of experience should only be displayed upon a specific
"pull" request.
Photograph: Display of a passport-style photograph is permitted.
Secrecy of Client: The website should ensure adequate secrecy of client matters handled through the website.

Chat Rooms: Chat rooms can be provided for communication among ICAI members and between firms and
their clients, with confidentiality protocols observed. Firms can also provide a document management facility
with distinct login and password for clients to access their documents on the firm's website.
Code of Ethics & CA Act: The website's content should not solicit clients or professional work. Any content or
feature that violates the professional Code of Conduct and Ethics, the Chartered Accountants Act, 1949, or ICAI
guidelines will lead to disciplinary action by the ICAI.
Links: The website can provide links to the websites of ICAI, its Regional Councils and Branches, as well as
Government Departments, Regulatory authorities, and other Professional Bodies.
Identity & Contact Details: Display of the Member/Trade/Firm name, year of establishment, and contact details
including address, telephone numbers, fax numbers, and email IDs.
Permission: Chartered Accountants and their firms are allowed to create their own websites without any
prescribed format to maintain their autonomy.
Social Networking Site: The firm can link its social networking site page, but members should not solicit people
to visit or like their respective pages on such social networking sites.
Online Third-Party Platforms
Websites by Non CAs: Corporates such as Banks & Finance companies and newspapers have established
websites to offer advisory services in taxation and other areas where Chartered Accountants provide professional
services.
Request: Some of these websites request Chartered Accountants or Chartered Accountants' firms to provide
consultation and advice. Only consultancy and advice services can be provided through these websites.
Restrictions: The contact address of the Chartered Accountant should not be provided on the website, and no
material advertising the professional achievements or status of the Chartered Accountant should be included,
except for stating that they are Chartered Accountants.
Naming: The use of the suffix "Chartered Accountants" in the name of a Chartered Accountants' firm is not
allowed.

Publication of Name or Firm Name by Chartered Accountants in the Telephone or other Directories
published by Telephone Authorities or Private Bodies
Directory Inclusion: Chartered Accountants and their firms can request or pay to have their entries in telephone
directories, both printed and electronic.
Section Restriction: Entries for these professionals should only appear in the 'Chartered Accountants'
section/category.

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