The Institute of Chartered Accountants of India ( ICAI ) has prohibited the use of ‘Chartered Accountant’ or ‘CA’ by members while using Social Media.
The ICAI has said that, A Firm of Chartered Accountants may have an account on Social Networking website(s), wherein it may mention its name and other contents in accordance with the Advertisement Guidelines, 2008 issued by the Institute, appearing in Volume-II of Code of Ethics.
A member in practice may have an account on the Social Networking website(s), wherein he may represent himself as a proprietor or partner in a Firm. The contents of the said website shall be in accordance with the Advertisement Guidelines, 2008 issued by the Institute. A Firm or a member may give a link to his website or webpage, as the case may be, on the social networking site, the ICAI also added.
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A member, whether in practice or in service, may be maintaining an account on social networking website(s) in his personal capacity. Besides contents of personal nature, the following contents, pertaining indirectly to the member’s professional domain may also be mentioned on such website(s):-
The ICAI clarified that the members can use the prefix “CA” with their name on such social networking website(s).
The ICAI also directed that, Members are expected to exercise professional discretion and utmost dignity while using the designation of “chartered accountant” or prefix “CA’ on their personal account on the social networking website(s) for posting content/comments of the nature which do not fall under s.no. 4 mentioned above.
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The ICAI also said that, As a member of the esteemed Institute, it is not appropriate to post content/comments on social networking website(s) using words/caricatures which are derogatory or not in conformity with the dignity of the profession or result in the negative portrayal of the profession. Therefore, it is advised to strictly avoid posting such content/comments with the designation of “chartered accountant” or the prefix “CA’. In this regard, members should keep in mind the provisions of Clause (2) of Part-IV of First Schedule to The Chartered Accountants Act, 1949 relating to professional misconduct of a member resulting from their action, whether or not related to professional work, bringing disrepute to the profession.
The ICAI had earlier issued an advisory to its members and students to abstain from misconduct using social media to express grievances. The Advisory said that the ICAI has always been making efforts to protect the interest of the profession as also the development of all stakeholders by taking a number of initiatives targeted not only for regulating the profession but also to enhance the skills of the students and members to be contemporary as well as future-ready.
