In this guide · 11 sections
- The ICAI Code of Ethics, 13th edition (Volume I) applies from 1 April 2026. Its Chapter 3, the Council Guidelines for Advertisement, now says a "write-up" includes social networking websites, in push as well as pull mode.
- The big change: services that are not exclusive to CAs (accounting, consultancy and the like) may now be promoted in "push" mode. Services exclusively reserved for CAs (audit and attestation) stay "pull" only.
- Still not allowed: soliciting work, testimonials or endorsements, exaggerated claims, comparisons with other CAs, most awards, catch words and logos or monograms of the firm.
- Educational posts (due dates, tax updates, explainers) are the safest content you can publish. Keep them objective and not promotional of you or your firm.
- Where the Code is silent (paid ads, Google Business Profile, asking for reviews), take the conservative view and check with ICAI's Ethical Standards Board before you go further.
For years the honest answer to "can a CA advertise on social media?" was "barely". The ICAI Code of Ethics, 13th edition, applicable from 1 April 2026, loosened that. ICAI's own press release calls it a step that "enables advertising by CA firms". But the Chartered Accountants Act still makes soliciting clients misconduct, and most of the old conditions on what a write-up may contain are still in the Code. This article reads the actual ICAI text, Volume I of the Code, and turns it into plain rules for one thing only: the posts you publish on Instagram, Facebook, LinkedIn, WhatsApp and Google Business Profile.
Where the rules actually are
Three parts of Code of Ethics Volume I matter for anything you post:
- Clause (6), Part I, First Schedule of the Chartered Accountants Act, 1949 (para 2.14.1.6 of the Code). A CA in practice is guilty of misconduct if he "solicits clients or professional work either directly or indirectly by circular, advertisement, personal communication or interview or by any other means". This is in the Act itself. The 2026 edition did not and could not remove it.
- Clause (7) (para 2.14.1.7). It forbids advertising professional attainments or services, with a proviso: a member may advertise "through a write up" setting out his services and the particulars of his firm, subject to the Council's guidelines.
- Chapter 3, Council Guidelines for Advertisement, 2008 (updated up to December 2025). These are the guidelines that proviso refers to. They cover the write-up (para 3.1 and 3.2), websites (para 3.3), third-party platforms (3.4) and aggregators (3.5).
So every post that describes you or your firm is a "write-up" and must meet Chapter 3, and must also not solicit work under Clause (6).
What changed in 2026
ICAI's press release of 12 December 2025 (447th Council meeting) lists the changes to the advertisement and website guidelines. Two points are directly relevant to social media.
1. Social networking is now named in the definition. Para 3.1.2(iii) defines a write-up as any writing or display of the particulars of members or firms, in print or electronic mode, "including in newspapers, journals, Directories, magazines and websites, which include social Networking Websites (in Push as well as in Pull mode)". In plain words, a profile or post on Instagram, LinkedIn or Facebook is a write-up.
2. Push for non-exclusive services; pull only for exclusive services. The press release says the Council allowed "push technology for services that are not exclusive to the CA profession (e.g., consultancy, accounting, etc.)". Para 3.3.3 of the Code puts it this way for websites: they "may run on 'Pull' as well as 'Push' technology. For services which are exclusively reserved for Chartered Accountants, only 'pull' model will be permitted". Para 3.3.4 adds that information about exclusive services on the website should not be circulated "through E-mail or by any other mode or technique except on a specific 'pull' request".
The Code does not define push and pull. The common reading is: pull is information a person seeks out (opening your website, visiting your page); push is content delivered to people who did not ask for it (feed posts, ads, broadcasts, emails). A social media post is pushed into feeds, so treat it as push.
What counts as "exclusively reserved"? The Code's own example, in the tender guidelines (para 2.14.1.6(iv)C), is "Audit and Attestation Services such as Audit under Companies Act 2013, Income Tax Act 1961". So statutory audit, tax audit and certifications that only a CA may sign are exclusive. Return filing, bookkeeping, payroll and advisory are open to others, so on this reading they are non-exclusive. If a service is borderline, treat it as exclusive.
Other relaxations in Chapter 3: a write-up may now name a client and the nature of the assignment, with the client's permission (para 3.2.1(A)(xix)); for exclusive services only the client's name may be mentioned. Firms may list on app-based aggregators for non-exclusive services (para 3.5), and on Government or regulator listing platforms such as GeM.
What a write-up (profile or post) may contain
Para 3.2.1 gives the list. For a member: name with the "CA" prefix, membership number, age, dates of becoming ACA and FCA and of holding COP, recognised qualifications, languages known, phone, professional address, website, email, the CA India logo, a passport-style photograph, numbers and particulars of employees, services provided, and (with permission) client names. For a firm: the name with "Chartered Accountants", firm registration number, year of establishment, registered addresses, working hours, contact details, number of partners and their particulars, the CA India logo, website, employees, services provided, network affiliation and (with permission) client names.
That list is your safe zone for a bio, a Page "About" section and a Google profile description.
What is still not allowed
Para 3.1.3 sets conditions that every write-up must meet, which means every post that is about you or your firm. It must be honest and truthful, and:
- No exaggerated claims about services, qualifications or experience (3.1.3 B). "Best CA in Pune", "No. 1 tax expert" and "guaranteed refund" fail this.
- No disparaging references or unsubstantiated comparisons to the work of others (3.1.3 C). "Why pay more to other CAs?" fails.
- No testimonials or endorsements concerning members or the fees charged (3.1.3 E). Reposting a client's praise or a Google review as a post is a testimonial.
- No achievements or awards, except awards from the Central or State Government or regulatory bodies, and no "position held, or accreditation(s) granted by any organisation" (3.1.3 F). A magazine's "top firm" award cannot go in.
- No monogram and no catch words (3.1.3 G). Separately, para 2.14.1.7(xvii) records the Council's decision prohibiting a logo or monogram "of any kind" on any display material or media, naming the internet. Use the firm name in plain text; the CA India logo is on the permitted list.
- No photographs of events, except photographs on social networking websites of cultural programmes, festivals and the like organised by the firm, "provided that there is no element of advertisement or solicitation" (3.1.3 H).
- Nothing that brings the profession into disrepute (3.1.3 D), and nothing that breaks the Act, the Regulations or any Council guideline (3.1.3 I).
Other rules that still apply online:
- Do not ask people to visit, like or follow. Para 3.3.12: a firm can link to its social media page, "however, the members should not solicit people to visit or like their respective page(s)". Para 3.3.5 also bars any circular or advertisement that solicits people to visit your website.
- No messages to likely clients. Para 2.14.1.6(iv)K: it is not permissible to address letters, emails or circulars specifically to persons likely to require a CA's services. A WhatsApp broadcast to a bought list or a cold LinkedIn message pitching your services is the same thing.
- No fees. The website guidelines say fees charged cannot be given (3.3.7(xiii)), except where a regulator requires it. A "₹499 ITR filing" poster or a Google "Offer" post with a price is out.
- No banner advertisements on your website (3.3.16).
- Information must match ICAI records (3.3.21), and false information in a write-up is itself misconduct (Clause (3), Part III, para 2.14.3.3).
ICAI will not approve a write-up in advance (3.1.1) but may direct its removal (3.1.4).
OneClick Scheduler publishes due-date reminders, tax updates and festival greetings to Instagram, Facebook, LinkedIn and Google Business Profile from one screen. You check each post once; it goes out on time.
Educational content: the safest thing to post
The Code is clearly comfortable with knowledge sharing. The website guidelines allow "blogs, articles, professional information, bulletin boards, professional updation" and "educational videos on topics of professional relevance" (3.3.10). Members may appear on television, films and the internet and describe themselves as Chartered Accountants and give the firm name, but "any exaggerated claim or any kind of comparison is not permissible" and what they say "must not be promotional of him or his firm but must be an objective professional view of the topic" (2.14.1.7(x)). Educational videos, audios and podcasts may be uploaded, with the designation, the firm name and contact details (phone, address, email), but they "should not contain website address" (2.14.1.6(iv)Q).
That gives you a clear pattern for a due-date reminder or a tax update: the fact, the date, what the reader should do, and your name and firm name at the bottom. No "call us now", no list of services, no claim about being the best. It is also what helps clients most, which is why our weekly social media plan is built around it, and why OneClick Scheduler's due-date and tax-update posters are a sensible default for a practice.
Platform by platform
Instagram and Facebook
Your profile bio and Page "About" are write-ups: stick to the 3.2.1 list. Posts reach followers' feeds, and may be recommended to others, so treat them as push: non-exclusive services may be described factually; audit and attestation should not be promoted in posts. Festival photos of a firm event are permitted under 3.1.3 H if there is no advertising element.
A firm Page and a partner's profile are both write-ups. Two LinkedIn features need care: the "Invite to follow" button (soliciting people to follow a page, against 3.3.12) and service listings that show a starting rate (fees). See LinkedIn for CA firms for a full plan.
Google Business Profile
The Code does not mention Google Business Profile by name. A profile is shown when someone searches for a CA, which looks like pull; profile posts are shown in Search and Maps to whoever finds the profile. The conservative approach: keep the description and service list within 3.2.1, post updates and educational content, do not use the "Offer" post type, and do not quote reviews back as testimonials. Replying to reviews has its own confidentiality issues, covered in replying to Google reviews.
Due-date reminders to existing clients are client service. Messages about your services to people who are not clients fall under 2.14.1.6(iv)K.
Paid ads and boosted posts
The Code does not mention paid promotion. The press release says push mode for non-exclusive services "enhances visibility", but para 3.3.5 still bars advertisements that solicit people to visit your website, and Clause (6) still applies. Until ICAI clarifies, do not pay to push any content about exclusive services, and if you consider boosting anything else, get the Ethical Standards Board's view first.
Post type: OK, careful or don't
| Post type | Verdict | Why (ICAI Code, Volume I) |
|---|---|---|
| Due-date reminder (GST, TDS, ITR, advance tax) | OK | Professional information; keep it objective (3.3.10, 2.14.1.7(x)) |
| Tax or GST update, circular explained | OK | Professional updation and educational content (3.3.10) |
| Explainer video or carousel | OK | Allowed with name, firm name and contact details, no website address in the video (2.14.1.6(iv)Q) |
| Change of address, phone, partners | OK | Bare statement of facts (2.14.1.6(iv)A(ii)) |
| Job and articleship vacancies | OK | Allowed (3.3.7(x), 3.7); avoid "a well-known firm" (3.7.2) |
| Festival greeting | Careful | Not addressed for social media; keep it a greeting with the firm name, no service pitch (compare 2.14.1.6(iv)E) |
| Photos from a firm's festival or cultural event | Careful | Allowed on social media if there is no advertising element (3.1.3 H) |
| Photos of a seminar or professional event | Careful | Permitted in the website gallery (3.3.9); 3.1.3 H bars event photos in other write-ups |
| Post describing non-exclusive services (accounting, GST filing, advisory) | Careful | Push now allowed for non-exclusive services; must still meet every condition in 3.1.3 |
| Client name and work done | Careful | Only with the client's permission; for exclusive services, the name only (3.2.1) |
| Firm anniversary | Careful | Silver, Golden and later celebrations may be published in a newspaper or newsletter (2.14.1.6(iv)F); keep it factual |
| Post promoting audit, tax audit or certification | Don't | Exclusive services: pull only (3.3.3, 3.3.4) |
| Client testimonial or reposted review | Don't | No testimonials or endorsements (3.1.3 E) |
| "Best CA", "No. 1", "trusted by 1,000 clients" | Don't | Exaggerated claims (3.1.3 B) |
| "Cheaper than other CAs" | Don't | Comparisons; fees (3.1.3 C, 3.3.7(xiii)) |
| Price list or discount offer | Don't | Fees cannot be given (3.3.7(xiii)) |
| Private award or ranking | Don't | Only Government or regulator awards (3.1.3 F) |
| Firm logo, monogram or tagline | Don't | 3.1.3 G and 2.14.1.7(xvii) |
| "Follow us", "like our page", "share with friends who need a CA" | Don't | Soliciting visits or likes (3.3.12); soliciting work (Clause (6)) |
A 30-second check before any post goes out
- Is it mainly information for the reader, or mainly about us? Information is safer.
- Does it mention audit, tax audit or a certification as a service we offer? If yes, it does not go in a post.
- Any superlative or comparison: best, top, leading, No. 1, cheapest, better than? Remove it.
- Any testimonial, review, rating or client praise? Remove it.
- Any fee, price, discount or offer? Remove it.
- Any client name? Only with written permission, and for exclusive services, the name alone.
- Any award, ranking or accreditation from a private body? Remove it.
- Any logo, monogram or tagline? Use the firm name in plain text instead.
- Any call to action such as "call us", "DM us", "follow us"? Remove it; contact details are enough.
- Are the facts right, and do the name, address and registration details match ICAI's records?
A scheduler such as OneClick Scheduler helps here quietly: you review each post once, at your desk, instead of posting in a hurry on the due date.
What the Code does not settle
- Paid ads and boosts. Not addressed. See above.
- Google Business Profile as push or pull, and whether its "Services" list may include audit. Not addressed.
- Asking clients for Google reviews. Not addressed. Testimonials are barred in a write-up; a request that reads as soliciting endorsements is risky.
- Greetings on public pages. The greeting card rule (2.14.1.6(iv)E) was written for cards sent to clients, relatives and friends. It does not mention social media.
ICAI has published a Booklet on Compilation of FAQs on Code of Ethics, 2026 on its publication portal. It needs a login, so we have not relied on it here; read it if you can, and for anything still unclear, ask the Ethical Standards Board.
Frequently asked questions
Can a CA firm advertise on Instagram and Facebook from 2026?
Within limits. The Code of Ethics, 13th edition, treats social networking websites as part of the "write-up" and allows push mode for services that are not exclusive to CAs, such as accounting and consultancy. Posts must still meet para 3.1.3: no exaggerated claims, comparisons, testimonials, private awards, logos or catch words, and no soliciting of work.
Can I promote audit or tax audit services on social media?
No. Para 3.3.3 says only the "pull" model is permitted for services exclusively reserved for Chartered Accountants, such as audit and attestation, and para 3.3.4 says that information should not be circulated by any mode except on a specific pull request. A feed post is push, so leave audit and attestation out of posts.
Can I post client testimonials or Google reviews?
No. Para 3.1.3 E says a write-up should not contain testimonials or endorsements concerning members or the fees charged. Reposting a review or client praise as a post is a testimonial.
Can I mention my clients' names?
Yes, with the client's permission: para 3.2.1 allows the name of the client and the nature of the assignment. For services exclusively reserved for CAs, only the client's name may be mentioned.
Can I ask people to follow or like my firm's page?
No. Para 3.3.12 allows a firm to link to its social networking page but says members should not solicit people to visit or like their page. Avoid "follow us" posts and page-invite campaigns.
Are festival greeting posts allowed?
The Code does not address greeting posts on social media. It allows greeting cards with the designation and firm name sent to clients, relatives and friends, and allows photos of festivals organised by the firm on social networking sites without any advertising element. Keep a greeting a greeting: firm name, no services, no offer.
Sources
- ICAI — Code of Ethics, 13th edition, Volume I (applicable from 1 April 2026): para 2.14.1.6 and 2.14.1.7 (Clauses 6 and 7), Chapter 3 Council Guidelines for Advertisement, 2008 (updated up to December 2025)
- ICAI — Press release, 12 December 2025: Council clears Code of Ethics amendments enabling advertising by CA firms
- ICAI — Announcement: Revised Code of Ethics (13th edition), 30 May 2026
- ICAI — Ethical Standards Board
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