ICAI (Global Networking) Guidelines 2025
ICAI has issued ICAI (Global Networking) Guidelines 2025 to promote Networking amongst one or more Chartered Accountant firm (s), Networks and other entities registered with ICAI with networks or entities established and registered outside India in their respective jurisdiction; and shall also apply to Networks registered with ICAI granting affiliation to overseas entity(ies)
The Guidelines will come into force from 17th February 2026.
The Guidelines provide procedure for approval of name of Global Network, registration of Global Network. It also provide regulations for permitted framework & prohibited services, consequences of registration, annual reporting, ethical compliances, limitation & de-registration.
The application in Form ‘AGN‘ is to be made for the approval of the Name of Global Network along with the fee of INR 10,000/- plus applicable taxes by the Domestic Entity (ies) through the Nodal Officer of the Global Network in Form ‘AGN’. Nodal Officer cum contact person‖ means a member holding full time Certificate of Practice of ICAI and part of Domestic Entity domiciled in India; who shall be responsible for ensuring necessary compliances under these Guidelines.
A Domestic Entity registered with ICAI is permitted to create Global Networks or seek affiliations/ arrangements inter-alia with Overseas entity / (ies) and Domestic Networks granting affiliation to Overseas Entities or vice-versa for Global Networking. The Global Networking inter alia includes the following features: (a) access to tools and technology to derive synergies of shared resources and ability to deploy (without building) digital platforms on payment as per usage for their work or other terms as may be agreed; (b) reputational value associated with being part of such networks and member firms having international recognition which would result in better access to the clientele; (c) gain confidence to service markets beyond local geographies either by themselves or by outsourcing work to members of the network; (d) enable larger role in international Merger & Acquisitions, due diligence transactions; (e) opportunity of the domestic constituents firm(s) to seek access /contribute to building tools, proce ss and technology for the international network affiliates themselves; (f) member firms are allowed to pay and/or receive such one-time and recurring fees at such intervals as may be mutually agreed to be part of the further network;
However, situations may fall under prohibited services, for example the Domestic Entities of the Global Network registered with the ICAI shall not be permitted to perform any prohibited services for their audit clients as specified under section 144 of the Companies Act, 2013 or any other law for the time being in force in India and any sharing of fees or profits with a non-member shall be subject to the ICAI Code of Ethics and as per the provisions of the Chartered Accountants Act, 1949, regulations and the related guideline s thereto.
Any violation of the provisions of these Guidelines shall constitute ‘professional misconduct‘ within the meaning of the Chartered Accountants Act, 1949. Domestic Entities of Global Network shall be required to comply with all applicable law of the land and Code of Ethics of ICAI. De-registration of a Global Network registered with ICAI may be sought by filing ‘Form EGN‘ through its Nodal Officer, duly authorized by all Domestic Entity(ies), as may be stipulated.
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