Sub.: Amendment in ICAI Website Guidelines
It is
hereby announced that the Council at its 345th Meeting held on 14th – 16th
August, 2015 decided to amend the ICAI Website Guidelines, based on the
recommendations of the Ethical Standards Board. The amendment has been carried
out between paras 6(ix) and (7) of the Website Guidelines, and is shown in bold
hereunder:-
“6(ix) Nature of
assignments handled (to be displayable only on specific “pull” request). Names
of clients and fee charged cannot be given.
Note: Disclosure of names
of clients and/or fees charged, on the website is permissible only where it is
required by a regulator, whether or not constituted under a statute, in India
or outside India, provided that such disclosure is only to the extent of
requirement of the regulator.
Where such disclosure of
names of clients and/or fees charged is made on the website, the member/ firm
shall ensure that it is mentioned on the website [in italics], below such
disclosure itself, that “This disclosure is in terms of the
requirement of [name of the regulator] having jurisdiction in [name of the
country/ area where such regulator has jurisdiction] vide [Rule/ Directive etc.
under which the disclosure is required by the Regulator].
(7)
Since Chartered Accountants in practice/firms of
Chartered Accountants are not permitted to use logo with effect from 1st July,
1998, they cannot use logo on Website also.”
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