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The Supreme Court’s ruling in A.K. Balaji continues to be in force. It remains the leading authority on:
- - the meaning of “practise the profession of law” under the Advocates Act, 1961 (covering both litigation and non-litigious work such as opinions, drafting and conferences);
- - the rule that, unless another law provides otherwise, only advocates enrolled under the Act may practise law in India; and
- - the position that foreign lawyers and foreign law firms cannot practise Indian law, litigious or non-litigious, without complying with the Act and BCI Rules.
The Institute of Chartered Accountants of India (ICAI) permits practising CAs to form multi-disciplinary partnerships with members of certain other professional bodies, including advocates who are members of the Bar Council of India, under Regulation 53B of the Chartered Accountants Regulations, 1988 (read with Clause 4 of Part I of the First Schedule to the Chartered Accountants Act, 1949). ICAI even updated Form 18 in 2021 to facilitate such multi-disciplinary firms.
However, Bar Council of India Rules, 1975 (Rule 2 of Chapter III of Part IV, “Conditions for Right to Practice”) prohibit an advocate from entering into a partnership or any other arrangement for sharing remuneration with any person who is not an advocate. ICAI has itself advised its members not to take BCI-enrolled advocates as partners unless and until the BCI rules are amended. That restriction remains in force; In May 2026 the Sales Tax Bar Association made a representation to the Law Ministry and BCI requesting for a change in these regulations, but there has been no progress on that front.
Advocates may practise as sole proprietors or in partnerships/LLPs consisting only of other enrolled advocates. CAs and advocates can collaborate through referrals, consultancy arrangements, or (in some cases) fee-sharing that does not constitute a partnership under BCI rules, but they cannot operate as partners of one firm offering combined legal and accountancy services. Any such structure would expose the advocate to professional misconduct proceedings under the Advocates Act and BCI Rules.
I concede that it is not automatically illegal for a law firm to employ a chartered accountant as staff in a Trade Law practice if the CA does not appear before any court or tribunal. However:
A. if the CA holds a Certificate of Practice, full-time (or even part-time) employment with a law firm is not covered by the general permission in Appendix 9 to the Chartered Accountants Regulations, 1988. That general permission covers only employment under a practising CA or a CA firm. Employment in any other organisation (including a law firm) requires the Council’s specific prior permission under Regulation 190A read with Clause (11) of Part I of the First Schedule to the Chartered Accountants Act, 1949. Taking up such employment without that permission is professional misconduct. If the CA surrenders the COP (or never held one) and works only as a member in service, Regulation 190A does not apply.
2. B. As per the Supreme Court’s ruling in A.K. Balaji (2018), “practice of law” includes non-litigious work such as opinions, drafting and conferences, not only court appearances. A salaried employment relationship, with the CA doing technical or analytical support (for example dumping-margin calculations, customs valuation analysis, trade-data work) and not holding out as a lawyer or appearing, is generally treated as support staff rather than a prohibited partnership or unauthorised practice of law. The arrangement becomes problematic if, in pith and substance, the CA is giving legal advice on Indian trade law, drafting legal submissions, or the firm presents the CA as part of a joint legal-and-accountancy practice. That could engage Sections 29/33/45 of the Advocates Act and the Balaji principle.
Trust this clarifies.
ELP’s website shows that its International Trade Practice has 3 Partners and 3 Associate Partners. Of these 6, 5 are pure lawyers/advocates. One Associate Partner is a CA and a lawyer.
I've read a lot of negative comments, but my experience was different. ELP has been home to some of the finest legal minds in the country. Very few firms in country can say they have produced three Senior Advocates and two judges from their ranks.
It was a firm built on talent, hard work and merit, not family legacy or internal politics. That its journey had to end this way is deeply sad.
Thank you, ELP, for everything. You'll always have a special place in our hearts.