The Institute of Chartered Accountants of India (ICAI), through its Committee for Aggregation of CA Firms (CACAF), has released an Exposure Draft detailing proposed Guidelines for Overseas Network. This draft, which was considered by the ICAI Council at its 442nd meeting, is now open for public feedback. CACAF, established in the 2024-25 term, is tasked with reviewing and revising existing guidelines relevant to Chartered Accountant firms. The proposed guidelines aim to establish a framework for how Indian CA firms may engage in or form international networks. Stakeholders are encouraged to submit comments with clear rationale and specific suggestions for improvements. The complete Exposure Draft is accessible for download on the ICAI’s official website. Interested parties must submit their comments electronically, via email, or through postal mail by the deadline of June 27, 2025. This initiative represents an effort to update regulatory frameworks for professional accounting practices.
Institute of Chartered Accountants of India
Committee for Aggregation of CA Firms
The Institute of Chartered Accountants of India
6th June, 2025
Exposure Draft on proposed Guidelines for Overseas Network for public comments
Committee for Aggregation of CA Firms (CACAF) has been constituted in 2024-25 to make concerted efforts to study, review and revise various guidelines pertaining to CA firms among others.
The draft Guidelines for Overseas Network proposed by the CACAF, were considered by the Council at its 442nd meeting and it was advised to expose the same for the public comments.
The downloadable version of the Exposure Draft is available at: https://resource.cdn.icai.org/86376ed-cacaf-dgon.pdf
Comments on the abovementioned Exposure Draft may be submitted through any of the following modes latest by 27th June 2025:
| 1. Electronically: | https://forms.gle/aNbDXFYJJWZ11Q8K7 |
| 2. Email: | cacaf[at]icai[dot]in |
| 3. Postal | Secretary, Committee for Aggregation of CA Firms, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi 110 002 |
Further clarifications on this Exposure Draft may be sought by e-mail to cacaf[at]icai[dot]in
Comments are most helpful if they contain a clear rationale and, where applicable, provide specific suggestions.
