The Gazette of India: Extraordinary

Gazette Title

The Gazette of India: Extraordinary

Gazette Number

627 GI/2024

Publication Date

January 24, 2025

Issuing Authority

The Institute of Chartered Accountants of India

Summary

• Notification regarding the guidelines for mergers and demergers of Chartered Accountant firms.
• Guidelines are effective from the date of notification in the Gazette of India.
• Details on the process of merging and demerging firms, including necessary forms and requirements.
• Clarifications on the freezing and unfreezing of firm names during mergers and demergers.
• Provisions for the continuity of practice and seniority of firms post-merger or demerger.