On 11-2-2026, the Institute of Chartered Accountants of India (‘ICAI’) notified ICAI (Global Networking) Guidelines, 2025, aimed at promoting networking among Chartered Accountants (‘CA’) firms, ICAI registered networks, and other entities in India and abroad, including overseas affiliations.
Key Takeaways:
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The Guidelines aim to strengthen professional opportunities, enhance competitiveness, encourage innovation, and facilitate collaboration between ICAI-registered domestic entities and foreign bodies.
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A Global Network is recognised when entities share cost structures, brand names or logos, quality-control systems, operational strategies, digital platforms, audit methodologies, or training resources.
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Any arrangement between a domestic entity and a foreign entity, whether affiliation, alliance, collaboration, or service-based relationship, will be registered with ICAI.
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A proposed Global Network will obtain name approval through Form AGN (₹10,000 and taxes), and the approved name must be distinct, non-misleading, and include the suffix “Global Network.”
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Approved names are reserved for 180 days, and duplication with any existing ICAI-registered entity or network results in rejection after giving the applicant an opportunity to be heard.
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Global Network registration will be completed through Form BGN (₹30,000 and taxes), upon which ICAI issues a Unique Registration Number.
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A Nodal Officer, an ICAI member in good standing holding a key managerial role will be appointed to handle compliance, filings, communication with ICAI, and OTP verification.
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Networks are permitted to engage in cross-border collaboration such as resource pooling, technology and tool sharing, knowledge exchange, common methodologies, joint service delivery, and participation in global M&A or assurance engagements.
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Domestic entities in a Global Network cannot provide prohibited services to statutory audit clients under Section 144 of the Companies Act, 2013.
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Fee or profit sharing with non-members is restricted, and misrepresenting membership of an unregistered Global Network constitutes professional misconduct under the CA Act.
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Any alteration in the composition of the Global Network, including entry or exit of domestic or foreign entities, structural changes, or amendments to agreements will be filed with ICAI with a prescribed fee of ₹10,000.
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Changes requested in network structure become effective only after ICAI’s approval, and OTP-based authentication by the Nodal Officer is mandatory to validate such modifications.
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All modified constituents of the Global Network will comply with the CA Act, Regulations, Code of Ethics, and these Guidelines, including restrictions on prohibited services and mandatory independence.
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Domestic entities will follow independence norms, rotation rules, and cost or revenue-sharing disclosure requirements, and can share profits only with ICAI-registered firms.
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All cost or revenue sharing will be itemised when disclosed to ICAI.
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All ICAI advisories, ethical standards, and guidance will be followed, and where ICAI’s Code of Ethics is silent, the IESBA Code applies mutatis mutandis.
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Every Global Network will be required to file an Annual Return in Form DGN within 120 days of financial year-end, reporting staff/partner data, disciplinary cases, principal business addresses, and detailed revenue and fee flows, especially those involving foreign entities.
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ICAI can seek additional information or documents within 180 days of annual filing, and failing to provide such information constitutes non-compliance and invites disciplinary action.
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A Global Network can voluntarily apply for de-registration, and ICAI can also cancel registration in cases of misrepresentation, violation of Guidelines or law, or where continuation is against public or professional interest.
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After de-registration, use of the Global Network name must cease immediately, and liabilities incurred during the registered period continue.