ICAI Introduces Revised Merger and Demerger Guidelines 2024 for CA Firms

Last updated: 12 February 2025

The Institute of Chartered Accountants of India (ICAI) has introduced the ICAI (Merger and Demerger of CA Firms) Guidelines, 2024, aimed at streamlining the process of firm mergers and demergers. These guidelines, approved by the ICAI Council at its 432nd meeting held on July 2-3, 2024, mark a signi

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