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Terms of Use

Welcome to The Chartered Accountant Journal website, available at https://cajournal.icai.org/ (“Website”).

The Website is operated by The Institute of Chartered Accountants of India (“ICAI”), a statutory body established under the Chartered Accountants Act, 1949.

These Terms of Use govern your access to and use of the Website, including its articles, journal issues, archives, publications, news, images, documents, search facilities and other services.

By accessing or using the Website, you acknowledge that you have read, understood and agreed to these Terms of Use. If you do not agree with these Terms, you should not use the Website.

1. Purpose of the Website

The Website is the official digital platform of The Chartered Accountant Journal, the monthly publication of ICAI.

The Website provides access to:

The Website and its contents are intended primarily for general information, education and professional awareness.

2. Acceptance of Terms

By accessing, browsing or using the Website, you agree to:

If you use the Website on behalf of an organization, you represent that you are authorized to accept these Terms on behalf of that organization.

3. Informational and Educational Purpose

The content available on the Website is provided for general informational, educational and professional-reference purposes.

Nothing on the Website should be interpreted as:

Users should obtain appropriate professional advice before acting upon information available on the Website.

4. Official Pronouncements

Unless expressly stated otherwise, articles, summaries, opinions, interviews, commentaries and other editorial content published on the Website should not be treated as official pronouncements of ICAI.

Official accounting standards, auditing standards, guidance notes, ethical requirements, regulations, notifications and other authoritative material should be verified from the official ICAI website, applicable government publication, regulator or original authoritative source.

In the event of any inconsistency between content on this Website and an official notification, standard, regulation, statute or publication, the original official source shall prevail.

5. Views of Authors

The views and opinions expressed in contributed articles or other attributed content are those of the respective authors or contributors.

Such views do not necessarily represent the views of:

Publication of an article does not constitute endorsement by ICAI of the author, organization, product, service, methodology or opinion referred to in the article.

Authors remain responsible for the accuracy, originality and lawfulness of their submissions.

6. Accuracy and Currency of Information

ICAI endeavours to maintain useful and accurate information on the Website. However, laws, regulations, standards, judicial decisions and professional practices may change after content is published.

ICAI does not guarantee that:

Publication dates and original journal issue references should be considered when relying on an article.

ICAI may correct, update, revise, withdraw or archive content without prior notice.

7. Intellectual Property Rights

Unless otherwise stated, all rights in the Website and its content are owned by, licensed to or otherwise lawfully used by ICAI.

Protected material may include:

All intellectual property rights, including copyright and trademark rights, are reserved.

No right, title or interest in the Website or its content is transferred to a user merely because the content can be accessed, viewed or downloaded.

8. Permitted Use

Subject to these Terms, users may:

Any permitted copy or citation must retain the applicable copyright notice, author attribution and source acknowledgement.

9. Prohibited Use of Content

Without prior written permission from ICAI, users must not:

Requests for republication, institutional use, translations, commercial use or bulk access should be submitted to ICAI for prior written approval.

10. Limited Text and Data Mining

Search engines may index publicly accessible Website pages for the purpose of displaying ordinary search results, subject to the Website’s technical instructions.

Any systematic crawling, scraping, text mining, data mining or automated extraction beyond ordinary search-engine indexing requires prior written permission from ICAI.

ICAI may restrict or block automated access that affects Website performance, security, copyright or the rights of authors.

11. Article and Content Submissions

Where the Website permits articles, manuscripts, letters, photographs, biographies or other materials to be submitted, the contributor represents that:

Submission of content does not guarantee review, acceptance or publication.

12. Licence for Submitted Content

By submitting content for editorial consideration, the contributor grants ICAI a non-exclusive, worldwide, royalty-free licence to:

Any additional copyright assignment or publishing agreement required by ICAI shall continue to apply.

ICAI may reject, edit, defer, withdraw, correct or remove submitted content in accordance with its editorial policies.

13. Artificial Intelligence-Assisted Content

Contributors must comply with ICAI’s applicable editorial requirements concerning the use of generative artificial intelligence or automated tools.

Where such tools have been materially used in preparing a submission, the contributor should make an appropriate disclosure when required by the Editorial Board.

A contributor remains fully responsible for:

An artificial intelligence tool must not be identified as an author or co-author.

14. User Conduct

You must not use the Website to:

ICAI may block, restrict or terminate access where misuse or a security risk is detected.

15. Search Results and Automated Features

Search results, recommended articles, related-content suggestions and automated classifications may be generated using keywords, metadata, algorithms or other technological processes.

Such results are provided for convenience and may not always be complete, accurate or relevant. Their appearance should not be understood as professional advice or an endorsement by ICAI.

16. Third-Party Links

The Website may contain links to:

These links are provided for convenience and reference. ICAI does not control or guarantee the availability, accuracy, security, legality or privacy practices of third-party websites.

Accessing an external website is at the user’s own discretion and subject to that website’s terms and policies.

17. Advertisements and Third-Party References

Any reference to a third-party organization, product, service, event, website or publication does not constitute endorsement, recommendation or certification by ICAI unless expressly stated.

Users should independently verify all third-party claims before making a decision or transaction.

18. Privacy and Cookies

Use of the Website is also governed by the Website’s Privacy Policy, which explains how information may be collected, used, disclosed, retained and protected.

By using the Website, you acknowledge that you have reviewed the applicable Privacy Policy and cookie notice.

19. Website Availability

ICAI endeavours to keep the Website accessible and operational. However, the Website may be temporarily unavailable because of:

ICAI does not guarantee uninterrupted, error-free or continuous access.

20. Accessibility

ICAI endeavours to make the Website accessible to a broad range of users.

If you experience an accessibility issue, you may inform the Editorial Board through the contact details provided below. ICAI will review reasonable accessibility concerns and take appropriate action, where practicable.

21. Disclaimer of Warranties

To the extent permitted by law, the Website and its content are provided on an “as is” and “as available” basis.

ICAI makes no express or implied warranty regarding:

Nothing in these Terms excludes any warranty or responsibility that cannot lawfully be excluded.

22. Limitation of Liability

To the maximum extent permitted by law, ICAI, its Council, committees, Editorial Board, officers, employees, authors and service providers shall not be liable for any direct or indirect loss arising from:

Users remain responsible for independently verifying information before relying upon it.

23. Indemnity

To the extent permitted by law, you agree to indemnify and hold ICAI harmless from claims, liabilities, losses and reasonable costs arising from:

24. Reporting Copyright Infringement or Misuse

If you believe that content available on the Website infringes copyright, privacy or another legal right, you may send a written notice containing:

ICAI may remove, restrict or investigate disputed content while reviewing the complaint.

25. Suspension or Termination of Access

ICAI may suspend, restrict or terminate access to the Website, with or without prior notice, where:

Provisions relating to intellectual property, disclaimers, liability, indemnity and governing law will survive termination.

26. Changes to the Website

ICAI may add, modify, suspend, replace or discontinue any content, service or Website feature without prior notice.

The availability of content at one time does not create an obligation to preserve it indefinitely, except where retention is required for legal, institutional or archival purposes.

27. Changes to These Terms

ICAI may revise these Terms of Use to reflect changes in the Website, law, technology, editorial practices or institutional requirements.

Revised Terms will be published on this page with an updated revision date. Continued use of the Website following publication of revised Terms constitutes acceptance of those Terms.

28. Severability

If any provision of these Terms is held to be invalid or unenforceable, the remaining provisions will continue to remain in effect.

Failure by ICAI to enforce any provision shall not constitute a waiver of that provision or any other right.

29. Governing Law and Jurisdiction

These Terms shall be governed by the laws of India.

Subject to applicable law, disputes arising from use of the Website or these Terms shall fall under the jurisdiction of the competent courts in New Delhi, India.

30. Contact Information

For questions about these Terms, permissions, article submissions or content-related concerns, please contact:

Editorial Board
The Chartered Accountant Journal
The Institute of Chartered Accountants of India
ICAI Bhawan, Indraprastha Marg
New Delhi – 110002, India

Email: eboard@icai.in
Website: https://cajournal.icai.org/

Before publishing, ICAI should verify the final permission process, grievance email, submission licence, AI-content rules and whether jurisdiction must be stated as New Delhi. ICAI’s official copyright position confirms that its intellectual-property rights are reserved and reproduction requires written permission.