Appendix No-33 – The Chartered Accountants Act, 1949

The Members may advertise through a write up setting out their particulars or of their firms and services provided by them subject to the following Guidelines and must be presented in such a manner as to maintain the profession’s good reputation, dignity and its ability to serve the public interest.

1. The Member(s)/Firm(s) should ensure that the contents of the Write up are true to the best of their knowledge and belief and are in conformity with these Guidelines and be aware that the Institute of Chartered Accountants of India does not own any responsibility whatsoever for such contents or claims by the Writer Member(s) / Firm(s).

2. Definitions

For the purpose of these Guidelines:

(i) The “Act ”means The Chartered Accountants Act, 1949.

(ii) “Institute ”means the Institute of Chartered Accountants of India.

(iii) “write up ”means the writing of particulars according to the information given in the Guidelines setting out services rendered by the Members or firms and any writing or display of the particulars of the Member(s) in practice or of firm(s) issued, circulated or published by way of print or electronic mode or otherwise including in newspapers, journals, magazines and websites (in Push as well in Pull mode) in accordance with the Guidelines.

(The terms not defined herein have the same meaning as assigned to them in the Chartered Accountants Act, 1949 and the Rules, Regulations and Guidelines made thereunder.)

3. The write-up may include only the following information:

(A) For Members

(i) Name Chartered Accountant

(ii) Membership No. with Institute

(iii) Age

(iv) Date of becoming ACA

(v) Date of becoming FCA

(vi) Date from which COP held

(vii) Recognized qualifications

(viii) Languages known

(ix) Telephone/Mobile/Fax No.

(x) Professional Address

(xi) Web

(xii) E-mail

(xiii) C A Logo

(xiv) Passport size photograph

(xv) Details of Employees (Nos. – )

(a) Chartered Accountants –

(b) Other Professionals –

(c) Articles/Audit Assistants

(d) Other Employees

(xvi) Names of the employees and their particulars on the lines allowed for a member as stated above.

(xvii) Services provided

(a) …………..

(b) …………..

(c) …………..

(B) For Firms

(i) Name of the firm Chartered Accountants

(ii) firm Registration No. with Institute

(iii) Year of establishment.

(iv) Professional Address(s)

(v) Working Hours

(vi) Tel. No(s)/Mobile No./Fax No(s)

(vii) Web address

(viii) E-mail

(ix) No. of partners

(x) Name of the proprietor/partners and their particulars on the lines allowed for a member as stated above including passport size photograph.

(xi) C A Logo

(xii) Details of Employees (Nos. – )

(a) Chartered Accountants –

(b) Other professionals –

(c) Articles/Audit Assistants

(d) Other employees

(xiii) Names of the employees of the firm and their particulars on the lines allowed for a member as stated above.

(xiv) Services provided:

(a) ……………

(b) ……………

(c) ……………

The write-up may have the Signature, Name of the Member/ Name of the Partner signing on behalf of the firm, Place and Date.

4. Other Conditions

(i) The write-up should not be false or misleading and bring the profession into disrepute.

(ii) The write-up should not claim superiority over any other Member(s)/Firm(s).

(iii) The write-up should not be indecent, sensational or otherwise of such nature which may likely to bring the profession into disrepute.

(iv) The write-up should not contain testimonials or endorsements concerning Member(s).

(v) The write-up should not contain any other representation(s) that may like to cause a person to misunderstand and/or to be deceived.

(vi) The write-up should not violate the provisions of the ’Act’, Rules made thereunder and ’The Chartered Accountants Regulations,1988′.

(vii) The write-up should not include the names of the clients (both past and present)

(viii) The write-up should not be of font size exceeding 14.

(ix) The write-up should not contain any information other than stated in Para 3 hereinabove.

(x) The write-up should not contain any information about achievements/award or any other position held.

(xi) The particulars of information required at para (ii) of 3(A) and para (ii) of 3(B) above is mandatory.