ICAI and Its Members

A. ICAI NOTIFICATION

1. ICAI (GLOBAL NETWORKING) GUIDELINES, 2025

The Institute of Chartered Accountants of India has notified the ICAI (Global Networking) Guidelines, 2025 vide Gazette Notification dated 11th February 2026, enabling Indian CA firms to formally network with global professional entities.

OBJECTIVE AND SCOPE

The Guidelines establish a comprehensive regulatory framework enabling domestic CA firms, networks, and entities registered with ICAI to enter into structured networking arrangements with overseas entities. The framework aims to enhance the global competitiveness of Indian CA firms, foster knowledge and technology sharing, improve service quality, and bring Global Networks under the regulatory oversight of ICAI in respect of their Indian operations.

APPLICABILITY

The Guidelines apply to:

• ICAI-registered CA firms;
• Management consultancy entities registered with ICAI;
• Domestic networks formed under earlier Networking Guidelines;
• Any domestic entity entering into networking/affiliation/association with foreign entities.