ICAI Extends Goodwill Transfer Time for Deceased CA Proprietor Firms to 3 Years

The amendment has been approved by the ICAI Council and shall apply to the relevant provisions of the Code of Ethics, 2026 (Volume I). The decision recognises the practical difficulties faced by the families of deceased practitioners and provides them with a realistic timeframe to complete the transfer of professional goodwill while ensuring continued compliance with ICAI’s ethical framework.   Website URL: https://taxguru.in/chartered-accountant/icai-extends-goodwill-transfer-time-deceased-ca-proprietor-firms-3-years.html