This article is designed to help you understand the work before you start. It uses the service scope, document checklist and common questions maintained by LEGAL CENTRE; final requirements remain subject to the relevant authority and your facts.
Why this matters to a new or growing CA practice
ICAI highlighted revised advertisement and website provisions as a significant part of the 2026 Code changes, giving firms more room to present professional services while remaining bound by professional conduct requirements.
The right approach is not “market aggressively”; it is to design every public claim so it is factual, supportable, dignified and consistent with the current Code.
What to understand
- Separate factual credentials from promotional claims.
- Review service descriptions, testimonials, rankings, comparisons and guarantees carefully.
- Keep ownership and approval records for website and social-media content.
- Create a periodic content review because the Code and Council decisions can change.
What to do in practice
- Make an inventory of every public profile and directory listing.
- Approve a standard firm-description block.
- Keep a source file for qualifications, memberships and factual claims.
- Run an ethics review before launching paid or public campaigns.
Working-paper checklist
- Create a dated working-paper note stating the objective and scope.
- Keep the primary-source document or link used for the conclusion.
- Record client/practice impact, owner and next action.
- Retain reviewer sign-off for material professional judgement.
Common mistakes to avoid
- Copying marketing language from non-regulated professional firms.
- Claiming outcomes or superiority that cannot be objectively supported.
- Letting third-party agencies publish without professional review.
Current-source note
The 13th edition of the Code of Ethics is the primary source; ICAI also publicly described the revised advertisement and website provisions as part of the 2026 reforms.
This article is an educational practice guide. For a live engagement, verify the latest ICAI, regulator, law, rule, notification, circular, portal instruction or standard that applies to the facts and date of the work.
Answers before you start.
Is this article a substitute for the current ICAI or regulator material?+
No. Use it as a practice orientation and working-paper checklist. Verify the current primary source for the engagement date and facts.
What should a newly qualified CA document first?+
Document the objective, scope, primary source, key facts, professional judgement, reviewer conclusion and next action.
How should a small CA firm use this guide?+
Convert the relevant points into a repeatable checklist or standard operating procedure, then adapt it to the client and engagement.
How do I keep this topic current?+
Maintain an official-update log and record the effective date and impact whenever ICAI or the regulator issues a new announcement, circular, standard or portal change.
Rules, forms, portal processes, statutory fees, timelines and eligibility can change. Confirm the current requirement for your specific case before relying on a filing or compliance step. LEGAL CENTRE is a private service-assistance platform and is not a government authority.