# Google Reviews and Google Business Profile for CA Firms: What ICAI's 2026 Code Allows > The Code doesn't name Google. What its rules on testimonials, solicitation and confidentiality mean for a CA firm's Google profile, reviews and replies. - Web page: https://cadevstack.com/guides/ca-firm-google-reviews-business-profile/ - Author: CADevStack (https://cadevstack.com/) - Published: 21 October 2026 - Primary source: https://resource.cdn.icai.org/92475coe2026v1.pdf --- > **The short answer:** > ICAI's Code of Ethics 2026 doesn't mention Google Business Profile or Google reviews. Its general rules still apply. A write-up can't contain testimonials or endorsements *(cl. 3.1.3E, p. 149)*, and soliciting work "by any other means" is misconduct *(cl. 2.14.1.6, p. 52)*. Our reading: keep the profile factual, don't ask clients for reviews, never confirm a client in a reply, and don't show reviews on your website. > **Key facts:** > * **Google in the Code:** not named. Everything here applies the Code's general rules, and we label our reading where we do. > * **Clearest rule:** a write-up "should not contain testimonials or endorsements concerning Member(s) or the fees charged" *(cl. 3.1.3E, p. 149)*. > * **In force from:** 1 April 2026 *(Code of Ethics 2026, p. 222)*. > * **What Google allows is wider:** Google lets businesses ask for reviews. The Code is the stricter of the two, so it decides. --- ## Does the Code cover a Google Business Profile? Not by name. The nearest definition is "write-up": any writing or display of a member's or firm's particulars "by way of print or electronic mode or otherwise including in newspapers, journals, Directories, magazines and websites, which include social Networking Websites (in Push as well as in Pull mode)" *(cl. 3.1.2(iii), pp. 148–149)*. > **Our reading:** a Google Business Profile is your firm's particulars, written by you and displayed electronically, in a listing that works much like a directory. Treat it as a write-up. That means the conditions in clause 3.1.3 apply to everything you put on it: honest and truthful, no exaggerated claims, no testimonials, no catch words *(cl. 3.1.3A–I, p. 149)*. Two other clauses come close but don't fit exactly: * **Aggregators (cl. 3.5, p. 157):** firms can't list with "online Application based service provider Aggregators" for services reserved for CAs. Our reading: Google Maps isn't a service aggregator that sells or allocates your work, so this clause doesn't decide whether you may have a profile. It's still a reason to be careful about how you describe audit on it (see below). * **Specialised directories (cl. 3.6, pp. 157–158):** in a "Who's Who"-type publication a member "should not, however, give the names of any of his clients". A Google profile has no client list, so the practical point is the same: don't name clients on it. ## What can go on the profile? Use what the Code allows in a firm's write-up *(cl. 3.2.1(B), pp. 151–152)*, and keep each field factual. | Profile field | What to put | Clause | |---|---|---| | Business name | The firm's name, as registered with ICAI, with "Chartered Accountants" | *cl. 3.2.1(B)(i), p. 151* | | Address | The professional address registered with ICAI | *cl. 3.2.1(B)(iv), p. 151* | | Hours, phone, email, website | Your actual details | *cl. 3.2.1(B)(v)–(vii), (xi), pp. 151–152* | | Category | "Chartered accountant", or the closest category Google offers | Our reading | | Services | A plain list of the services you provide | *cl. 3.2.1(B)(xiv), p. 152* | | Description | Factual: who you are, since when, what you do, where | *cl. 3.1.3A–B, G, p. 149* | | Photos | Passport-style photos of partners. Office and signage photos: the Code doesn't list them, and our reading is that plain photos are fine | *cl. 3.2.1(A)(xiv), p. 150; (B)(ix), p. 151* | **Google's own rules point the same way.** Google says a business name "should reflect your business's real-world name, as used consistently on your storefront, website, stationery, and as known to customers", and doesn't allow marketing taglines in it ([Google's guidelines for representing your business](https://support.google.com/business/answer/3038177)). **What to leave out:** * **Slogans and catch words** in the name or description, such as "Your trusted tax partner" *(cl. 3.1.3G, p. 149)*. * **Superlatives** such as "best CA in Bengaluru" or "No. 1 GST experts" *(cl. 3.1.3B, p. 149)*. * **Awards, rankings and accreditations,** except awards from the Central or State Government or a regulator *(cl. 3.1.3F, p. 149)*. * **Fees and offers,** including Google's "offer" posts with discounts *(cl. 3.1.3E, p. 149)*. Our reading: an offer also reads as solicitation *(cl. 2.14.1.6, p. 52)*. * **Photos of events.** A write-up can't contain them *(cl. 3.1.3H, p. 149)*. The exception for photos of cultural programmes and festivals applies to social networking websites only, and only "provided that there is no element of advertisement or solicitation". > **Our reading on audit:** audit and attestation are pull-only *(cl. 3.3.3, p. 153)*. A Google profile appears mainly when someone searches for a firm or a service, which is close to "pull". Listing "Statutory audit" as a plain service name is a cautious middle course. Don't write promotional text about audit, and don't use posts or updates to push it. ## Can a CA firm ask clients for Google reviews? Google allows it. Its policy lets businesses "solicit or encourage the posting of content that does represent a genuine experience, without offering incentives", and Google's help pages show how to send clients a review link ([Google's Maps user-generated content policy](https://support.google.com/contributionpolicy/answer/7400114)). The Code is stricter, so it decides. Two parts of the Code are relevant: > *"It should not contain testimonials or endorsements concerning Member(s) or the fees charged."* > — *Code of Ethics 2026, cl. 3.1.3E, p. 149* > *"solicits clients or professional work either directly or indirectly by circular, advertisement, personal communication or interview or by any other means"* > — *Chartered Accountants Act, 1949, First Schedule, Part I, cl. (6); Code of Ethics 2026, cl. 2.14.1.6, p. 52* The Code also says how a practice is meant to grow: "The satisfaction of clients would be the best advertisement which would lead to other clients" *(cl. 2.14.1.6(iii), p. 53)*. That describes word of mouth, not a review campaign. > **Our reading:** a review is a client's endorsement, published on a listing you control and show to people looking for a CA. Asking for one is asking for a testimonial for your write-up, and a review campaign is an indirect way of seeking work. The Code doesn't rule on this directly, so we can't say it's prohibited. The cautious course is not to ask: no review links or QR codes, no "please review us" emails or WhatsApp messages, no reminders in invoices or email signatures. **Never, under either set of rules:** * Offering anything in return for a review, such as a discount or a free return filing. Google prohibits incentives for reviews ([Google policy](https://support.google.com/contributionpolicy/answer/7400114)), and the Code bars any mention of fees in a write-up *(cl. 3.1.3E, p. 149)*. * Asking only happy clients ("review gating"). Google prohibits selectively soliciting positive reviews. * Reviews written by partners, staff, family or friends. Our reading: they're not honest or truthful *(cl. 3.1.3A, p. 149)*, and Google's policy requires reviews to "represent a genuine experience". ## What if clients review you anyway? Google's help pages give businesses no setting to turn reviews off. You can report a review that breaks Google's policies, and Google may remove it ([Manage customer reviews, Google help](https://support.google.com/business/answer/3474050)). > **Our reading:** a review you didn't ask for isn't your write-up. The client wrote it, on Google's platform, without prompting. You don't need to report genuine reviews, positive or negative. Report only the ones that break Google's policies, such as fake reviews, spam or abuse. ## How should a CA firm reply to a review? Carefully, or not at all. Google says an approved reply "will be publicly posted under the customer's review". That makes every reply public, and the Code's confidentiality rule applies to it. A member is guilty of misconduct if he "discloses information acquired in the course of his professional engagement to any person other than his client so engaging him, without the consent of his client" *(CA Act, Second Schedule, Part I, cl. (1); Code of Ethics 2026, cl. 2.15.1.1, p. 107)*. | Reply | Allowed? | Why | |---|---|---| | "Thank you for your feedback." | Yes | Our reading: courteous, adds nothing about the person or their affairs | | "Thank you, Mr. Rao. It was a pleasure filing your GST returns this year." | **No** | Confirms he's a client and the nature of the work without his permission *(Second Schedule, Part I, cl. (1); compare cl. 3.3.7(xiii), p. 154)* | | Replying to a complaint with details of the client's file, fees or delays | **No** | Client information stays confidential *(Second Schedule, Part I, cl. (1))*. Fees can't appear in a write-up *(cl. 3.1.3E, p. 149)* | | "Thank you. We're Bengaluru's leading startup CA firm, call us for a free consultation." | **No** | Exaggerated claim *(cl. 3.1.3B, p. 149)*; our reading: also solicitation *(cl. 2.14.1.6, p. 52)* | | "We're sorry to read this. Please contact our office so we can look into it." | Yes | Our reading: invites the reviewer to talk privately and discloses nothing | > **Our reading:** if you're not sure who the reviewer is, or whether a reply would confirm a relationship, don't reply. A short, neutral reply or none at all is always safe. ## Can you show Google reviews on your website? No. Your website is a write-up, and a write-up "should not contain testimonials or endorsements concerning Member(s)" *(cl. 3.1.3E, p. 149)*. Clients' reviews and star ratings are endorsements. That rules out: * review widgets and carousels that pull in Google reviews, * a "4.9 stars on Google" badge, or a star rating in the page header, * quotes from reviews on the home page or in a "What clients say" section. The same applies to your LinkedIn page and other social profiles, which are write-ups too *(cl. 3.1.2(iii), pp. 148–149)*. Linking to your Google profile so that people can find your address on a map is a different thing. Our reading: a plain "Find us on Google Maps" link is fine; "See our 5-star reviews" isn't. ## Checklist - [ ] The profile's name, address and phone match what's registered with ICAI *(cl. 3.2.1(B)(i), (iv), p. 151)*. - [ ] The description is factual: no slogans, superlatives or rankings *(cl. 3.1.3B, G, p. 149)*. - [ ] No awards except those from government or a regulator *(cl. 3.1.3F, p. 149)*. - [ ] No fees, discounts or "offer" posts *(cl. 3.1.3E, p. 149)*. - [ ] No event photos on the profile *(cl. 3.1.3H, p. 149)*. - [ ] Audit and attestation listed by name only, never promoted (our reading of cl. 3.3.3, p. 153). - [ ] No review requests, links, QR codes or reminders (our reading of cl. 3.1.3E and cl. (6)). - [ ] No reviews from partners, staff or family *(cl. 3.1.3A, p. 149)*. - [ ] Replies confirm nothing about a client or their work *(Second Schedule, Part I, cl. (1))*. - [ ] No reviews, ratings or review widgets on your website or social pages *(cl. 3.1.3E, p. 149)*. Want us to check your website and Google profile against these rules? [We'll do it for free](https://cadevstack.com/#review) and tell you what to change first. --- ## Frequently asked questions ### Can CA firms have a Google Business Profile? The Code doesn't mention Google, and nothing in it prohibits a factual listing. Our reading: treat the profile as a write-up and keep to the details a firm's write-up may contain *(cl. 3.1.2(iii), pp. 148–149; cl. 3.2.1(B), pp. 151–152)*. ### Can a CA firm ask clients for Google reviews? The Code doesn't say so directly. It bars testimonials and endorsements in a write-up *(cl. 3.1.3E, p. 149)* and soliciting work "by any other means" *(cl. 2.14.1.6, p. 52)*. Our reading: asking for reviews risks both, so the cautious course is not to ask. ### Can a CA firm reply to Google reviews? Yes, if the reply discloses nothing about the client or their work *(CA Act, Second Schedule, Part I, cl. (1); p. 107)* and contains no claims or promotion *(cl. 3.1.3B, p. 149)*. A short thank-you is safest. ### Can a CA firm show Google reviews on its website? No. A write-up "should not contain testimonials or endorsements concerning Member(s)" *(cl. 3.1.3E, p. 149)*. That includes review widgets and star-rating badges. ### Should a CA firm delete or report bad reviews? Google gives no option to turn reviews off. You can report reviews that break Google's policies, such as fake reviews or abuse ([Google help](https://support.google.com/business/answer/3474050)). Our reading: leave genuine reviews alone, and don't reply with details of the client's matter. --- ## Sources 1. **ICAI Code of Ethics, 2026 (13th Edition), Volume I.** Clauses 2.14.1.6 and 2.14.1.6(iii); 2.15.1.1; 3.1.2(iii); 3.1.3A, B, E, F, G and H; 3.2.1(A)(xiv); 3.2.1(B); 3.3.3; 3.3.7(xiii); 3.5; 3.6; effective date, p. 222. [Code of Ethics 2026, Volume I (PDF, icai.org)](https://resource.cdn.icai.org/92475coe2026v1.pdf) 2. **The Chartered Accountants Act, 1949,** First Schedule, Part I, Clause (6); Second Schedule, Part I, Clause (1). [India Code (indiacode.nic.in)](https://www.indiacode.nic.in) 3. **Google:** [Maps user-generated content policy](https://support.google.com/contributionpolicy/answer/7400114); [Guidelines for representing your business on Google](https://support.google.com/business/answer/3038177); [Manage customer reviews](https://support.google.com/business/answer/3474050). Checked 17 October 2026. 4. **Our full guide:** [ICAI advertising and website rules for CA firms (2026)](https://cadevstack.com/guides/icai-advertising-guidelines-2026/), with every rule cited to its clause and page. ## Disclaimer This guide is written by CADevStack, not by a practising Chartered Accountant. Every rule is quoted from and cited to the ICAI Code of Ethics 2026; where the Code is silent, we say so and label our reading. Google's policies change, so check its current help pages. It's general information, not legal advice. For your firm's situation, read the Code and ask ICAI's Ethical Standards Board through its [queries page](https://ethics.icai.org/queries). ### Changelog * **21 October 2026:** Published on CADevStack.com.