It is emphasised that this information is provided for the guidance of members in public practice and does not replace the Code of Ethics (APES 110), Regulations and Guidance Notes.

1. How may I highlight professional services offered by my firm? 
    
   You may include in letterheads any description of professional services offered by members in public practice, in respect of which you (or your partners) have the technical ability and experience.  
    
   You are encouraged to use the description "Chartered Accountant(s)" with other designations and/or professional descriptions, if entitled to do so. For example, “Chartered Accountants and Business Advisers”; Chartered Accountants and Financial Planning Specialists.  
    
   
2. Does the Institute restrict how I can describe my services? 
    
   Descriptions of services must be limited to descriptions of professional services in respect of which you (or your partners) have the technical ability and experience.  
    
   
3. How do I display my designation? 
    
   Individual and affiliate members are entitled to use after their name the following relevant designations:

   CA  
   FCA  
   Affiliate ICAA

   If you are an affiliate member and you wish to display your name on your firm letterhead then the letterhead must display:
    
   
   • your membership of the Institute (viz. Affiliate ICAA) and other professional body, if any; 
     
   • the names and designations of all other principals of the firm.
    
   
4. I’m a sole practitioner; can I practise under M.Y. Name & Associates? 
    
   A name or description of a practice that implies a greater number of participants than is the case, is permissible only when your name is displayed with the name of the practice on all practice stationery. 
    
   
5. I’m a sole practitioner; can I use the business name Apex Accountants 
    
   Yes, but your name must be displayed with the name of the practice on all practice stationery. This is required as the name of the practice implies a greater number of participants than is the case.

   e.g. Principal: M.Y. Name CA

6. Can I display my affiliation with another firm on my letterhead? 
    
   Yes, you may include such affiliations on your letterhead or other stationery.  
    
   
7. Can I use a logo? 
    
   Logotypes in the form of designs or emblems (including combinations of the initial letters of a firm name) may be used on office stationery.  
    
   Information relating to the use of the Chartered Accountants logo is available here 
    
   Only the Institute itself may use the Institute’s Coat of Arms.  
    
   
8. Can I use the Institute logo? Are there any restrictions on the size/colour/position of the CA logo? 
    
   Where the practice is entitled to use the ‘Chartered Accountants’ description, the CA logo can be used in accordance with the Institute style guide.  
    
   Information relating to the use of the Chartered Accountants logo, including size, colour and position is available here. 
    
   
9. When do I have to use the PSC disclosure statement on my letterhead? 
    
   If you are a participating member of the Institute limitation of liability scheme (i.e. a CPP holder, affiliate member and/or practice entity member in a state other than Tasmania and you are not an AFS licensee). 
    
   For detailed information on the disclosure requirements of the Institute’s Limitation of Liability Scheme - click here 
    
   
10. My partner is an affiliate member. What post nominal should they use on the letterhead?

    Affiliate ICAA

    Where an affiliate member’s name is displayed on firm letterhead then the letterhead must display:
     
    
    • their membership of the Institute (viz. Affiliate ICAA) and other professional body, if any; 
      
    • the names and designations of all other principals of the firm.
     
    
11. I’m going into practice with a member of another accounting body, does that require changes to my letterhead? 
     
    If your firm is described as Chartered Accountants then the letterhead will need to be changed. The description "Chartered Accountants" may not be used unless the provisions of R9/1204 or 1205 are satisfied. 
     
    If you wish to continue to use the ‘Chartered Accountants’ description you may consider affiliate membership for the new practice entity participant.  
     
    
12. How can my name as a member be used? 
     
    Members are prohibited from using a practice name which is false, misleading or deceptive. Practice names and descriptions must not reflect adversely on the profession. 
     
    
13. What about ACNs and ABNs? 
     
    Invoices and adjustment notes MUST display the ABN as required by law. This does not preclude the use of an ACN too, so companies can use up existing stationery displaying the ACN, provided the stationery also provides the information to satisfy the GST requirements, including the ABN. 
     
    ABNs can be used in place of ACNs on public documents and negotiable instruments for Corporations Law purposes. This is an option available to companies so they are not obliged to quote two numbers. However, this option is only available to companies where the ABN includes the company's ACN in the last nine digits. This option does also not extend to company seals, which must continue to display the ACN. 
     
    In summary, invoices and adjustment notes must display the ABN. The ACN may also be displayed. Other documents that are required by the Corporations Law to display an ACN may continue to display the ACN, or replace it with the ABN, provided the ACN is embedded in the ABN. 
     
    
14. Do I need ICAA approval for my new letterhead? 
     
    This is only required when you submit applications for Certificates of Public Practice, affiliate or practice entity membership. 
     
    Firm letterheads and office stationery can be submitted to Professional Standards for comment however, you are not obliged to do so. 
     
    
15. Can I include the words “Chartered Accountants” in the practice name? 
     
    No, the words “Chartered” and “Chartered Accountants” may not form part of the registered business or company name and can only be used as a description of the practice.  
     
    For further information on practice structure issues - click here 
     
    Contact our Professional Standards Team