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This website has been developed under the ICAI rules for website for
Accounting Firms. We have tried to comply with the requirements in
principle and spirit and would request that any apparent deviations
be brought to our attention for rectification.
The following are the guidelines specified by Indian Institute of
Chartered Accountants (ICAI)
1 The Chartered Accountants and/or Chartered Accountants' firms
would be free to create their own Website subject to the overall
guidelines laid down by the Council as hereunder. The actual format
of the Website is not being prescribed nor any standard format of
the Website is being given to provide independence to the Members.
There is no restriction on the colors which may be used in the
Website.
2 Individual members would also be permitted to have their WebPages
in their trade name or individual name.
3 The Chartered Accountants and/or Chartered Accountants' firms
would ensure that their Websites are run on a "pull" model and not a
"push" model of the technology to ensure that any person who wishes
to locate the Chartered Accountants or Chartered Accountants' firms
would only have access to the information and the information should
be provided only on the basis of specific "pull" request.
4 The Chartered Accountants and/or Chartered Accountants' firms
should ensure that none of the information contained in the Website
be circulated on their own or through E-mail or by any other mode or
technique except on a specific "pull" request.
5 The Chartered Accountants would also not issue any circular or any
other advertisement or any other material of any kind whatsoever by
virtue of which they solicit people to visit their Website. /the
Chartered Accountants would, however, be permitted to mention their
Website address on their professional stationery.
6 The following information may be allowed to be displayed on the
Firms/Members' Websites:
i Member/Trade/Firm name.
ii Year of establishment
iii Member/firm's Address (both Head Office and branches) Tel No.(s),
Fax No.(s), E-mail ID(s)
iv Nature of services rendered (to be displayable only on specific
"pull" request)
v Partners
vi Details of Employees
vii Job vacancies for the Chartered Accountant/firm of Chartered
Accountants (including article ship)
viii No. of articles clerks (to be displayable only on specific
"pull" request)
ix Nature of assignments handled (to be displayable only on specific
"pull" request)
x Names of clients and fee charged cannot be given.
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.
8 No photographs of any sort are permitted
9 The members may include articles, professional information,
professional updating and other matters of larger importance or of
professional interest.
10 The bulletin boards can be provided.
11 The chat rooms can e provided which permit chatting amongst
members of the ICAI and between firms and its clients. The
confidentiality protocol would have to be observed.
12 The members/forms can provide on-line advice to their clients who
specifically request for the advice whether free of charge or on
payment.
13 The listing on suitable search engine should be permitted.
However, the filed of search should be restricted only to the filed
of "Chartered Accountants" or "CA" or "Indian CA", "Indian CPA",
"Indian Chartered Accountants" or any permutation or combination
related thereto. The Websites would be subjected to the guidelines
contained herein and normally would not be vetted by the Institute
of Chartered Accountants of India (ICAI). ICAI at its sole
discretion may vet any of the Websites created by its members or
individual Chartered Accountant or firms of Chartered Accountants
and would have powers to direct deletion of certain portions and/or
issue specific directions. In addition, necessary action may be
taken in accordance with the Chartered Accountants Act, 1949 and the
Regulations framed thereunder, in case there is any violation of the
above guidelines.
14 The details in the Website should be so designed that it does not
amount to soliciting client or professional work or advertisement of
professional attainments or serves. Incase any content or technical
feature of Website is against the professional Code of Conduct and
Ethics as well as the restrictions contained in the schedules to the
Chartered Accountants Act, 1949 or against the guidelines or
directions issued by ICAI from time to time. Appropriate action will
be initiated by the ICAI in terms of its disciplinary mechanism
either suo motu or on complaint as provided under the Chartered
Accountants Act, 1949.
15 The Website should ensure adequate secrecy of the matters of the
clients handled through Website.
16 A number of Chartered Accountants societies or other bodies are
creating dat-bases of Chartered Accountants or Chartered
Accountants' firms and are offering listing to Chartered
Accountants. Such listing would be permitted with or without
payment. In case a Chartered Accountant or Chartered Accountants'
firm is a member of a professional body or association of Chamber of
Commerce and they offer listing to the members or firm, the same
would be permitted.
17 The Institute of Chartered Accountants of India will regularly
inform the aforesaid guidelines to the members and the Chartered
Accountants' firms to ensure strict compliance of the guidelines.
The guidelines may be revised from time to time.
18 No advertisement in the nature of banner or any other nature will
be permitted on the Website.
19 The Website should be befitting the profession of Chartered
Accountants and should not contain any information or material which
is unbecoming of a Chartered Accountant.
20 The Website may provide a link to the Website of ICAI, its
Regional Councils and branches and also to the Websites of
Govt./Govt. Departments/Regulatory authorities. Except that neither
link to nor information about any other Website is permitted.
21 The address of the Website can be different from the name of the
firm. But it should not amount to soliciting clients or professional
work or advertisement of professional attainments or services. The
Website address should be as near as possible to the individual
name/trade name, firm name of the Chartered Accountant in practice
or firm of Chartered Accountants in practice. The Committee on
Ethical Standard & Unjustified Removal of Auditors (CESURA) of ICAI
will decide in case there is any difficulty.
22 The address of the Website should be intimated to the ICAI within
30 days.
23 The Website should mentioned the date up to which it is updated
and the information should not be at material variance from the
information as per the ICAI's records.
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