Listing of members and Firms - Ethical issues and CA Connect Portal

As George Felton, the author of 'Advertising: Concept and Copy' says, "The primary objective of advertising is to get the word out that you have something exciting to offer." However, when it comes to the advertisement of professional services, there are limitations with regards to advertisement, listing, and visibility as per the governing statutes, Code of Conduct, and practices. The provisions of the Chartered Accountants Act, 1949 stipulate general restriction on advertisement and solicitation, though a limited permission to advertise services through a write-up was provided vide the Chartered Accountants (Amendment) Act, 2006.

Listing

Listing of members and firms is permitted by the Council at certain places in the Code of Ethics to an extent so far as it does not amount to advertisement or solicitation. The Institute has mentioned the following forms of listing:

• Publication of Name or Firm Name in Directories: Permitted since the 4th edition of the Code of Ethics issued in 1971, subject to certain restrictions provided in detail in the Code of Ethics.
• Application based Service provider Aggregators: It is not permissible for members to list themselves with online application-based service provider aggregators where other categories like businessmen, technicians, maintenance workers, event organizers, etc., are also listed.
• Specialised Directories for limited circulation: Name, description, and address may appear in any directory or list of members of a particular body listed alphabetically (such as "Who's Who").

Advertisement

Generally speaking, advertisement is not permitted, but members are permitted by virtue of the proviso to Clause (7) of Part I of the First Schedule to the Chartered Accountants Act, 1949 to advertise services and particulars through a write-up subject to Council guidelines. "Write-up" means the writing of particulars according to information given in the Guidelines setting out services rendered, published via print or electronic mode with a font size not exceeding 14.

Why Aggregator Listing is Not Allowed

The modes of publicity available on the Internet are owned by various third parties not obliged to operate as per the Institute's Code of Ethics and may be violative in one or more ways. Furthermore, names of members providing the services are sometimes omitted or generalized (e.g., "Accounting by expert Chartered Accountant"), masking whether the person working is actually a Chartered Accountant.

Need for Indigenous System of Listing: CA Connect Portal

Due to restrictions on listing, the Institute devised the "CA Connect Portal", operationalized on 31st July 2021 and managed by the Ethical Standards Board. Synchronized with the SSP to ensure genuineness, it provides members with an effective platform for listing without promoting, endorsing, or suggesting any specific Chartered Accountant.

Advantages of CA Connect Portal

• Prospective clients can search for professionals according to location and area of expertise.
• Privacy and ensured confidentiality of client information.
• Level playing field for practicing Chartered Accountants.
• Mitigation of chances of frauds.

All members who have not yet registered are encouraged to register on the portal at caconnect.icai.org.