Explainer: How ICAI’s new LLP aggregation guidelines can reshape CA firm collaborations

Recently, the ICAI issued the Aggregation of LLPs Guidelines, 2024, effective from January 23, 2025. These guidelines provide a framework for an LLP, Indian CA firm to partner with another LLP, fostering collaboration and strengthening operational capacity. How will these new regulations impact the profession? Who is eligible to participate? Let’s dive in.

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