ICAI Puts Global Networking Guidelines, 2025 on Hold

ICAI Puts Global Networking Guidelines, 2025 on Hold

ICAI Keeps Further Implementation of Global Networking Guidelines, 2025 in Abeyance Until Further Orders

What Does This Mean?

The Institute of Chartered Accountants of India (ICAI) has announced that the further implementation of the ICAI (Global Networking) Guidelines, 2025 has been put on hold (kept in abeyance) until further orders.

These Guidelines were:

  • Notified: 11 February 2026 (Notification No. 3-CACAF/GN-F/2026)
  • Published in the Gazette of India: 17 February 2026

However, ICAI has now decided that the remaining implementation of these Guidelines will not proceed for the time being.

Meaning of “Kept in Abeyance”

The term “kept in abeyance” means that the implementation has been temporarily suspended or deferred, not cancelled. The Guidelines continue to exist, but any further steps towards their implementation will remain on hold until ICAI issues fresh directions.

Impact on Members

  • Members are not required to comply with any further implementation measures under the ICAI (Global Networking) Guidelines, 2025 until ICAI issues a subsequent notification.
  • Any future implementation will depend on fresh instructions from ICAI.
  • Members who were planning to take action based on the next phase of implementation should await further clarification from the Institute.

Key Takeaway

ICAI has temporarily paused the further implementation of the Global Networking Guidelines, 2025. This is not a withdrawal of the Guidelines but only a postponement of their further implementation. Members should monitor future ICAI notifications for updates regarding when or whether the implementation process will resume.

Announcement

Read More Updates on ICAI

Also Read: Tax Audit for FY 2025-26 (AY 2026-27): Complete Guide to Form 3CD Changes, Compliance Requirements & Audit Readiness

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