Sales AcademyPracticeGuru Learnings
Buy this Course Whatsapp Us Login
I am a:
Which rules should we show you? Choose your profession above; we will remember it for every chapter.

Introduction · Before you start

Which rules apply to you?

Sales Academy is used by Chartered Accountants, Company Secretaries, Cost Accountants, advocates and tax practitioners. Each profession has its own rules for marketing, and some are much stricter than others.

The lessons in this course are written so that they are safe for every profession. Where your rules allow more, the chapter shows it in an Extra options box, and each chapter has a Rule check for your profession.

Choose your profession at the top of the page (“I am a”). We remember it for every chapter, and you can change it any time.

1. The three tracks

Rules by profession

CA, CS, CMA in practiceICAI Code of Ethics (13th edition, in force from 1 April 2026) · ICSI and ICMAI have their own rules
  • Inform with facts: tax updates, due dates, articles and a factual write-up, shared as “CA [Name]” with your firm name.
  • New from 1 April 2026: services that are not reserved for CAs, such as accounting and consultancy, may now be promoted in “push” mode. You may send newsletters and post about them on social media, in plain factual language.
  • Audit, attest and other CA-only services stay “pull” only: shown on your website when someone looks for them, never sent out by email, post or messages.
  • Your website may show your peer review status and your AQMM level. With the client’s permission, it may name a client and the work done; for CA-only services, the client’s name only.
  • App-based service aggregators: you may list non-exclusive services, never CA-only services. Government or regulator portals such as GeM, and ICAI’s own CA Connect, are allowed.
  • Still not allowed: testimonials, fees, awards (except from the Central or State Government or a regulator), monograms or catch words, exaggerated claims, remarks about or unsupported comparisons with other firms’ work, and asking people to visit your website or like your page.
  • Don’t solicit work: no cold pitches or “best CA” claims.
  • Tenders for audit or attest work: respond only if the tender states a minimum fee, and never quote below it.
  • Paid ads, WhatsApp broadcasts to non-clients and referral groups: check first.
Simple test: informing is generally fine; persuading people to hire you is where the rules bite. The Code binds ICAI members. CS and CMA members follow ICSI and ICMAI rules, which are similar but not the same. More detail in the chapter Other ICAI guidelines and our ICAI rules for marketing your CA practice.
Advocates and tax lawyersBar Council of India Rule 36
  • Don’t solicit work or advertise, directly or indirectly: no circulars, advertisements, touts or personal communications asking for work.
  • A website with basic details only: name, address, phone, email, enrolment number and date, qualifications and areas of practice.
  • Sharing legal and tax awareness in your own name is generally treated as education.
The strictest track. Most chapters show you fewer options; that is your rules, not a gap in the course.
Tax practitioners and consultantsNo professional body · normal law applies
  • No profession-specific marketing rules: paid ads, prices, offers, reviews, cold outreach and referral fees are open to you.
  • Normal law still applies: no misleading claims such as “guaranteed refund” (Consumer Protection Act, 2019); promotional SMS and calls only through registered (DLT) headers; consent and an opt-out for your lists (DPDP Act, 2023).
For example: GST practitioners, accountants, tax consultants and firms without CA, CS, CMA or advocate partners.
2. How to read each chapter
  • The lesson works for every profession. If you follow only the lesson, you stay within the strictest rules.
  • Labels such as check first or not allowed appear next to a tip when your rules limit it.
  • Extra options list bolder tactics that your rules allow, with any conditions.
  • Rule check sums up your profession’s rules for the chapter’s topic.
3. If your firm has more than one profession

The ICAI Code binds CA members, not your staff or other professionals as individuals. But a firm with CA partners follows ICAI’s rules for the firm’s marketing, even if some staff are not CAs, so your staff should post about the firm the same way you would. A tax practitioner who is not a CA follows normal law, not the ICAI Code. If you are an advocate and a CA, follow the stricter rule in each case. Each Rule check has a link to show the rules for other professions.

4. When you are not sure
  • CAs: ask the ICAI Ethical Standards Board.
  • Advocates: check with your State Bar Council.
  • Tax practitioners: if a claim could mislead a client, leave it out.

This course explains the rules in plain language for general information. It is not legal advice; your professional body’s own rules and announcements are the final word.

ICAI rules in this chapter checked against the ICAI Code of Ethics (13th edition) and the Advertisement Guidelines in force from 1 April 2026, on 19 Oct 2026. Sources: ICAI notice on the 13th edition, Council Guidelines for Advertisement (updated to December 2025), Guidelines on Ethical Issues, 2026, ICAI press release, 12 Dec 2025.