1. Introduction — Why Digital Presence Matters for Indian Professionals
India's three premier professional bodies — the Institute of Chartered Accountants of India (ICAI), the Institute of Company Secretaries of India (ICSI), and the Institute of Cost Accountants of India (ICMAI) — collectively govern the practice of hundreds of thousands of qualified professionals. Yet for decades, these professionals operated in an environment that strictly curtailed their ability to market themselves. A Chartered Accountant could not run an advertisement. A Company Secretary could not solicit clients. A Cost & Management Accountant could not make tall claims about the quality of services.
In such a regulated ecosystem, the professional website emerged as the singular, institutionally-sanctioned tool that allows practitioners to establish a legitimate, dignified, and compliant digital footprint. Understanding how to build one — correctly and within the rules — is now a core competence for any practising CA, CS, or CMA.
This article is written from the perspective of a finance educator who has watched students graduate, qualify, and then flounder when it comes to building their practice's digital identity. The rules are nuanced. The penalties for violations are real. And the opportunities for those who get it right are substantial.
2. What Is a Professional Compliant Website?
A professional compliant website for CA, CS, or CMA is a website specifically designed, structured, and maintained to adhere to the ethical and advertisement guidelines issued by the respective statutory body — ICAI, ICSI, or ICMAI. It is fundamentally different from an ordinary commercial website in both intent and content.
Unlike a standard business website that might run promotions, display client testimonials, publish fee schedules, or run Google Ads, a compliant professional website is governed by the principle that it serves as an information repository about the professional or firm — not a solicitation engine.
Core Characteristics
These websites are built on what ICAI describes as the "Pull" model — meaning information is accessible only when a prospective client or stakeholder actively seeks it out, rather than being pushed outward through campaigns, email marketing, or promotional broadcasts. The Chartered Accountant should ensure that the website is based on a "pull" model, not a "push" model, whereby a person can only access the information of the Chartered Accountant or firm upon making a specific pull request.
Who Needs One?
- Individual practitioners (CA in Practice, CS in Practice, CMA in Practice)
- Partnership and proprietary firms of CAs, CSes, or CMAs
- Network firms of ICAI registered under networking norms
- Multi-disciplinary professional firms with CA/CS/CMA partners
3. How They Work — Architecture & Functioning
A compliant professional website works on layered principles: design, content, discoverability, and interaction — each governed by specific regulatory mandates.
The Pull Model in Practice
The chartered accountant or firm must ensure that none of the information contained on the website is circulated on its own, or through e-mail, or by any other mode or technique, except on a specific pull request. In practical terms, this means:
- The website exists passively on the internet
- Visitors find it through search engines, professional directories, or the professional's stationery
- The professional does not actively push the website's content via newsletters, cold emails, or promotional campaigns
- Clients who specifically request advice can receive it online — whether paid or free
Technology Stack
Technically, such websites are typically built using:
- Content Management Systems (CMS): WordPress, Wix, Squarespace — with careful content moderation
- Static site generators for faster, cleaner, no-database sites
- Secure hosting with SSL certificates (HTTPS)
- Contact forms for client-initiated communication
- Chat modules — limited to permitted interaction with existing clients or ICAI members
Content Flow
A bulletin board can be provided, and a chat room can be provided which permits chatting among members of ICAI and between firms and clients. The member can give advice to the client online, who specifically requests the advice, whether it is on payment or free of cost. This defines the permissible interaction layer.
Search Engine Presence (For CA Websites)
Listing on search engines is permitted. However, the field of search should be restricted only to "Chartered Accountants", "CA", "Indian CA", "Indian CPA", or "Indian Chartered Accountant". This means even SEO strategy is restricted — the professional cannot bid on competitor keywords or generic financial advisory terms unrelated to their designation.
4. Why They Exist — The Regulatory Rationale
Professional compliant websites exist because of a fundamental tension in Indian professional regulation: the institutes want to allow their members to establish a digital presence in the modern world, while simultaneously preventing the profession from descending into a commercial advertising free-for-all that could undermine professional dignity, independence, and public trust.
The Root Statute
Sections 6 and 7 of Part I of the First Schedule to the Chartered Accountants Act, 1949 bar solicitation and advertisement. The website guidelines were prepared by the Council in such a way as to allow members and organizations to have their websites without affecting these provisions.
Additionally, it is compulsory to follow the guidelines of the Council in terms of the provisions of Section 1 of Part II of the Second Schedule to the Act. The disregard of any guidelines published by the Council is considered professional misconduct.
The Policy Evolution
These regulations evolved from a complete prohibition on advertising before 2006 to the current system of limited permissions with specific restrictions. The core principle remains that CAs must not "solicit" clients or professional work through advertisement, but can provide information through a controlled "write-up."
The website guidelines represent the middle ground: professionals can be found, can present factual information about themselves, and can engage with inquiring clients — but cannot broadcast, solicit, or compare themselves with competitors.
The 2026 Update — A Transformative Moment
The updated ICAI Code of Ethics, effective April 1, 2026, marks the most significant evolution yet in how Indian CA firms can present themselves publicly. Importantly, it moves away from blanket prohibition toward a structured framework.
In the website guidelines, the Council proposed greater flexibility by allowing members and firms to use push technology for services that are not exclusive to the CA profession — such as consultancy and accounting. Allowing such non-exclusive services to be promoted through push mode enhances visibility, aligns with current digital practices, and provides a level playing field for Chartered Accountants.
ICAI has now converged with the 2024 edition of the International Ethics Standards Board for Accountants (IESBA) Code of Ethics, in line with its commitment to adopt the highest international ethical standards.
⚠️ Important Note for Practitioners
ICAI's press release gives the direction and effective date, but firms should still follow the final notified wording and conditions once published. Always verify against the most current Council notification before implementing any digital strategy.
5. ICAI Website Guidelines — For Chartered Accountants
The ICAI has issued comprehensive website guidelines that every Chartered Accountant must follow. These are grounded in the Chartered Accountants Act, 1949, and the Code of Ethics. The current framework is defined by the Advertisement Guidelines (2008), Website Guidelines last revised in February 2020 at the 388th Council Meeting, and the updated 13th Edition of the Code of Ethics effective from April 1, 2026.
The "Write-Up" Concept
The definition of "write-up" is precise and limited — writings setting out particulars about the member or firm according to guidelines, issued in print or electronic format. Only specific information is permitted, and the presentation is strictly controlled.
What Information Is Permitted
| Information Category | Permitted? | Notes |
|---|---|---|
| Member / Trade / Firm name | ✔ Yes | In trade name if applicable |
| Year of establishment | ✔ Yes | Factual only |
| Services offered | ✔ Yes | Descriptive; no laudatory language |
| Contact details & address | ✔ Yes | All office locations |
| Educational qualifications | ✔ Yes | Degrees from recognized universities |
| Professional articles & content | ✔ Yes | Knowledge sharing is encouraged |
| Link to ICAI website | ✔ Yes | Encouraged |
| Online advice to requesting clients | ✔ Yes | Only on specific client pull request |
| Client names or logos | ✘ No | Strictly prohibited |
| Client testimonials | ✘ No | Strictly prohibited |
| Fee schedules or pricing | ✘ No | Strictly prohibited |
| Comparative claims / rankings | ✘ No | Strictly prohibited |
| ICAI logo (for CAs in practice) | ✘ No | Chartered Accountants who are under practice/training are not permitted to use the logo on a website. |
| Third-party advertisements | ✘ No | No Google Ads, banner ads, etc. |
Photography & Design Norms
Only passport-sized photographs are permitted. No logos for CAs in practice, and design must be "befitting the professional status."
The design of the website should be in an actual format and avoid dynamic and impulsive format. There is no restriction on the colours — they can be used according to the professional's preference.
Mandatory Notification Requirement
The website address must be notified to ICAI within 30 days of its creation. This is a commonly overlooked requirement that can constitute professional misconduct if ignored.
📌 Practitioner Tip — The 30-Day Rule
As soon as your website goes live, calendar a reminder to notify ICAI of the URL within 30 days. This step is non-negotiable and is frequently missed by new practitioners. Notify through the ICAI member portal at icai.org.
Stationery & Cross-Promotion
The Chartered Accountants are permitted to mention their website address on their professional stationery. This includes letterheads, visiting cards, and email signatures — making the website the central node of your professional identity ecosystem.
6. ICSI Website Guidelines — For Company Secretaries
The Institute of Company Secretaries of India, constituted under the Company Secretaries Act, 1980, is a statutory body to develop and regulate the profession of company secretaries in India. Members of the Institute who hold the Certificate of Practice issued by it are authorised to practise the profession of Company Secretaries.
The ICSI issued revised Guidelines for Advertisement by Company Secretaries in 2020, which supersede earlier guidelines and govern all CS professional websites.
Permitted Designations for Website Use
A Company Secretary may use the following terms as website keywords: Company Secretary / Company Secretary in Whole-time Practice / Company Secretary in Practice / Practising Company Secretary / Indian Chartered Secretary / Indian Certified Corporate Secretary / Indian CS / Indian Company Secretary / Corporate Advisor / Company Law Consultant / Secretarial Auditor / Secretarial Consultant / CS / ACS / FCS / PCS / CSP. However, the keywords shall not be materially different from the designations used for a Company Secretary.
The Aggregator Website Prohibition
One of the most important and unique provisions of ICSI's guidelines is the strict prohibition on aggregator platforms. The Company Secretary or a firm of Company Secretaries shall not list their services on any aggregator website such as Sulekha, OLX, Urbanclap, JustDial, Quikr, or any other aggregator of similar category.
This is a significant compliance trap that many young CS practitioners fall into — creating profiles on popular service listing platforms in the belief that it is a harmless way to gain visibility. It is not.
Visual Identity & Logo Use
ICSI guidelines permit: creating a visual identity in compliance with the Guidelines for use of Individual Logo issued by the Council of ICSI; display of location and decor of the workplace and meeting rooms; and display of firm name, logo, or any other identity on uniform, offices, office stationery, equipment, and materials.
Regarding the CS individual logo: The same logo may be used on the website of the firm of Company Secretaries in Practice, visiting cards, name boards, and advertisements whether in print or electronic media.
However, critical restrictions apply: If, for any reason, an individual's membership lapses or is cancelled, the logo must immediately be removed from any written, printed, or electronic materials maintained, displayed, or distributed. The logo for members cannot be modified, manipulated, or changed in any way from its original design, nor can it be used as a feature or design element of any other logo.
Client Interaction on the Website
A Company Secretary in Practice may provide online advice to their clients or others on specific request. The website may provide a hyperlink to the website of ICSI, its Regional Councils and Chapters, and other regulatory bodies of the Government.
Professional Misconduct Consequence
In accordance with Clause 7 of the First Schedule of the Company Secretaries Act, 1980, a Company Secretary in Practice shall be deemed to be guilty of professional misconduct if he advertises his professional attainments or services, or uses any designation or expression other than "Company Secretary" on professional documents, visiting cards, letterheads, or sign boards, unless it be a degree of a University established by law in India or recognised by the Central Government, or a title indicating membership of the Institute of Company Secretaries of India or of any other institution.
Any non-compliance or violation of these guidelines, as may be in force from time to time, in any manner whatsoever shall be deemed to be an act of professional misconduct and the concerned member shall be liable to disciplinary proceedings under the Act.
7. ICMAI Guidelines — For Cost & Management Accountants (CMA)
The Institute of Cost Accountants of India (ICMAI) is a statutory body established under the Cost and Works Accountants Act, 1959, enacted by the Parliament of India. Under the Cost and Works Accountants Act, 1959, members of ICMAI are authorized to perform cost accounting and cost audit engagements.
ICMAI similarly governs the professional conduct and advertising activity of its members, including the maintenance of professional websites. ICMAI's Western India Regional Council conducted a webinar specifically on "Draft Guidelines for Advertisement, for Members in Practice" in December 2025, reflecting active engagement with updating these guidelines for the digital era.
General Principles
The ICMAI guidelines for professional websites broadly mirror those of ICAI in requiring that:
- Websites maintain professional dignity befitting the CMA qualification
- No comparative claims or solicitation language is used
- Content is factual and informational in nature
- No third-party commercial advertising appears on the site
- Client confidentiality is strictly maintained — no client names or case studies without consent
Scope of CMA Practice
A Cost and Management Accountant (CMA) in India plays a pivotal role in the financial and operational management of organizations. CMAs are experts in cost accounting, financial planning, and strategic management, providing critical insights that help businesses optimize their resources, enhance profitability, and ensure sustainable growth.
A CMA's professional website should therefore reflect these core competencies — cost audit, management accounting, financial analysis, transfer pricing, performance management — while refraining from making evaluative claims about the quality of such services.
📋 Key Difference: CMA vs CA Website Regulations
While ICAI's guidelines are among the most detailed and publicly documented, CMA professionals should always refer directly to ICMAI's current guidelines at icmai.in as these are updated periodically and specific provisions may differ from ICAI norms. The professional misconduct consequences under both regimes are equally serious.
8. How to Create One — A Step-by-Step Approach
Creating a professional compliant website is a deliberate, multi-stage process. It is not simply a matter of buying a domain and publishing some content. Every decision — from the domain name to the colour scheme to the contact form configuration — must be made with regulatory compliance in mind.
- Read the Current Guidelines First. Before doing anything, download and read the most recent website guidelines from your institute — ICAI's at icai.org, ICSI's at icsi.edu, and ICMAI's at icmai.in. Guidelines are updated periodically. What was permitted last year may be restricted today, and vice versa.
- Choose a Professional Domain Name. Your domain should reflect your firm or your professional name. Examples: raoandassociates.com, meenapillai-ca.in. Avoid keyword-stuffed domains like bestcaindelhi.com — these may be seen as solicitation. Country-code domains (.in) are recommended for Indian practices.
- Select Appropriate Hosting. Choose reliable, India-based or internationally reputable hosting. Ensure SSL certification (HTTPS) is configured — this is now a baseline requirement for professional credibility and search engine ranking.
- Map Out Permitted Content Sections. Plan your pages around what is allowed: About the Firm, Services Offered, Team & Qualifications, Contact Us, Articles & Publications, Career Opportunities. Do not plan a Testimonials page or a Client Portfolio.
- Design in a "Befitting" Format. The professional website for chartered accountants should be according to the subjects based on the council. The professional websites must follow the actual format and not the casual format. This means a conservative, professional design — not a flashy, aggressive sales-oriented layout.
- Write Compliant Content. Every sentence on the website is your responsibility. Avoid superlatives ("best CA firm in Hyderabad"), avoid comparative language ("better than other firms"), avoid testimonial-style formatting, and avoid any pricing or promotional offers.
- Configure Search Engine Listings Correctly. If you use Google Search Console or meta tags, ensure your keywords are restricted to permitted designations. For CAs: "Chartered Accountant", "CA", "Indian CA". For CS: permitted CS designations. Do not bid on paid search advertisements.
- Notify Your Institute Within 30 Days. This is mandatory for ICAI members. Notify the ICAI of your website URL within 30 days of launch. Keep a record of this notification. For ICSI and ICMAI, check the specific notification requirements of those institutes.
- Add Your Website to Your Stationery. Once live and notified, add the URL to your visiting cards, letterhead, and email signature. This creates a compliant cross-referencing loop that is fully within the rules.
- Conduct Regular Compliance Reviews. Set a quarterly reminder to review your website content against the latest guidelines. As ICAI's 2026 update shows, these rules evolve. A website that was perfectly compliant in 2023 may require changes by 2026.
9. How Professional Websites Help the Market
The existence of well-structured, compliant professional websites has several measurable positive effects on the broader market for professional services in India.
Democratising Access to Qualified Professionals
Before the digital age, clients in smaller cities and towns had limited access to qualified CAs, CSes, or CMAs. They relied on word-of-mouth, often ending up with unqualified or semi-qualified practitioners. A professional website, when properly listed on search engines, allows a small-town business owner in, say, Karimnagar or Vizianagaram to identify and contact a qualified CA in their district — or even engage one remotely. This is a genuine market access improvement.
Improving Information Symmetry
Professional websites reduce the information asymmetry between service provider and client. When a prospective client can read about a firm's practice areas, the qualifications of its partners, and the sectors they serve — without having to cold-call or rely on personal networks — the market becomes more efficient. Informed clients make better professional choices.
Raising the Standard of Practice Presentation
When qualified professionals build well-structured websites, they raise the overall standard of professional practice presentation in the market. This makes it easier for the public to distinguish between genuine, qualified practitioners and those who may be operating outside their authorised scope — particularly important in a country where accounting fraud and impersonation of professionals is a real concern.
Supporting Firm Growth & Aggregation
ICAI's updated guidelines allow network firms registered with ICAI to develop and maintain their own websites. This is particularly significant because it supports the aggregation of CA firms into larger networks — a policy goal of both ICAI and the Ministry of Corporate Affairs, which seeks to develop Indian firms capable of competing with global audit and consulting giants.
Enabling Client-Initiated Communication
Professional websites create a structured channel for client-initiated inquiries. Through contact forms, online consultation booking, and secure messaging portals, clients can initiate professional relationships in a formal, documented manner — benefiting both the professional (clear record of mandate) and the client (structured engagement).
10. Advantages & Disadvantages
✅ Advantages
- 24/7 visibility — Your practice is "discoverable" at all hours without active effort
- Credibility signal — A professional website signals seriousness and permanence to prospective clients
- Regulatory compliance — Operate within the rules while still having a digital presence
- Knowledge sharing — Publishing articles positions you as an expert and is explicitly permitted
- Structured client onboarding — Contact forms create formal, documented client inquiries
- Geographic reach — Attract clients beyond your physical location; remote practice is growing
- Stationery integration — A URL on your card is more durable and informative than just a phone number
- Firm archival record — A website documents your firm's history, growth, and team
- Career recruitment — Post article opportunities for articleship or employment — fully permitted
- Cost-effective — Compared to traditional marketing channels, a website is inexpensive to maintain
❌ Disadvantages & Limitations
- Strict content constraints — The inability to publish testimonials, client names, or pricing significantly limits persuasive content
- No paid advertising — Cannot run Google Ads, Facebook Ads, or any paid promotion for exclusive CA services
- Aggregator prohibition (CS) — Cannot leverage the large user bases of platforms like JustDial or Sulekha
- No comparative differentiation — Cannot articulate what makes your firm better than competitors
- Notification overhead — The mandatory 30-day notification requirement adds an administrative step
- Compliance maintenance cost — Requires regular review as guidelines evolve; non-compliance is professional misconduct
- SEO limitations — Restricted keyword strategy limits organic search visibility compared to unregulated industries
- No emotional storytelling — Client success stories, case studies, and human-interest narratives are effectively off-limits
- Misconduct risk — A single non-compliant page or phrase can trigger disciplinary action
- Limited differentiation — When all professional websites follow the same rules, it becomes harder to stand out
11. Popular Examples of Compliant Professional Websites
While the regulatory environment prevents us from endorsing any specific firm's website or citing client names, we can identify the patterns and types of professional websites that are widely regarded as well-structured and compliant. These examples illustrate how different types of practices have approached the challenge of building a strong, compliant digital presence.
Big Four and Large Indian Firm Websites
Large international networks such as Deloitte India, KPMG India, EY India, and PwC India operate websites that are distinct from their Indian CA firm affiliate structures, as the global networks are not directly governed by ICAI's individual member guidelines. However, Indian CA network firms registered with ICAI are now permitted to develop and maintain their own websites following the 2026 update, creating a new category of large, structured compliant professional websites.
Mid-Sized Regional Firm Websites
Many well-regarded regional CA and CS firms across major cities like Mumbai, Delhi, Hyderabad, Bengaluru, Chennai, and Ahmedabad maintain professional websites that typically feature:
- Clean, professional design with the firm's branding colours
- A comprehensive "Services" page listing practice areas (audit, tax, GST, FEMA, company law, etc.)
- A "Team" or "Partners" page with qualifications and brief professional bios
- A "Resources" or "Articles" section with professionally written knowledge content
- A clear contact page with office addresses, phone numbers, and a contact form
- Hyperlinks to ICAI, ICSI, MCA, Income Tax, and GST portals — as permitted
Solo Practitioner Websites
Individual CA, CS, and CMA practitioners increasingly maintain clean, single-page or five-page professional websites that function as a digital visiting card. These typically include the professional's name, membership number, Certificate of Practice details, practice areas, and contact information. Some include a blog section where the professional publishes articles on recent legal or regulatory changes — a high-value, fully compliant use of the website.
What Makes These "Popular" Examples
The websites that are most frequently cited as reference examples among practitioners share these traits:
- Mobile-responsive design that works equally well on smartphones
- Fast loading times — important for reaching clients in tier-2 and tier-3 cities with variable connectivity
- Clear practice area descriptions that help clients self-identify whether the firm serves their needs
- Updated content — the team page reflects current partners, the articles section is active
- HTTPS security — essential for professional credibility
- A visible and functional contact mechanism
📖 Learning Resource
A useful exercise for students and new practitioners: visit the ICAI's own website directory of registered CA firms at icai.org and examine three to five websites listed there. Note how the content is structured, what is present, and critically, what is absent. The absence of testimonials, pricing, and comparative claims is the clearest signal of compliance.
12. Legal & Regulatory Framework
Professional websites for CA, CS, and CMA practitioners sit at the intersection of several layers of legal and regulatory authority in India. Understanding this framework is essential for compliance.
Primary Statutes
| Profession | Governing Statute | Regulatory Body | Misconduct Provision |
|---|---|---|---|
| Chartered Accountant (CA) | Chartered Accountants Act, 1949 | ICAI | Sections 6 & 7, First Schedule; Part II, Second Schedule |
| Company Secretary (CS) | Company Secretaries Act, 1980 (Act No. 56 of 1980) | ICSI | Clause 7, First Schedule; Part II, Second Schedule |
| Cost & Management Accountant (CMA) | Cost and Works Accountants Act, 1959 | ICMAI | Relevant misconduct provisions under the Act |
Secondary Regulatory Layer
- Information Technology Act, 2000 — Governs electronic communication, data protection, and cyber offences relevant to online professional interactions
- Digital Personal Data Protection Act, 2023 — Governs how professionals collect, store, and process personal data through their websites (contact forms, client portals). Significant implications for website contact forms and client data management
- Consumer Protection Act, 2019 — Professional services are covered; misleading claims on a website, even if technically compliant with institute guidelines, could potentially attract consumer complaint action
- Trade Marks Act, 1999 — Relevant to the use of firm names as domain names and the use of institute logos
ICAI Code of Ethics — 13th Edition (Effective April 1, 2026)
The ICAI Code of Ethics, revised as the 13th Edition, came into effect on April 1, 2026, following approval at the 447th Council Meeting on December 12, 2025.
The core principle has not changed: a Chartered Accountant shall not solicit clients or professional work, directly or indirectly. What has changed is how solicitation is defined and where flexibility is introduced.
ICSI Advertisement Guidelines, 2020
These guidelines became effective on and from 1st April, 2020 and supersede the Guidelines for Advertisement by Company Secretaries in Practice issued by the Council in December 2007.
Disciplinary Consequences
Violations of website and advertisement guidelines are treated as professional misconduct under the respective Acts. Consequences can include:
- Formal reprimand by the Board of Discipline
- Financial penalty
- Suspension of Certificate of Practice
- In severe cases, removal from the roll of members
⚠️ Disclaimer for Students & Practitioners
This article is an educational overview based on publicly available guideline documents and regulatory sources. It does not constitute legal advice. For specific compliance determinations, always consult the current official guidelines from ICAI, ICSI, or ICMAI and, where necessary, seek professional legal counsel. Regulatory positions evolve and the current guidelines must always take precedence over any secondary educational material, including this article.
13. Frequently Asked Questions
14. Conclusion — The Compliant Website as a Professional Asset
In the Indian professional landscape, where qualifications are hard-won and reputations are built over years, the professional website is a unique instrument. It is simultaneously a regulatory artefact — constrained by statute and ethics codes — and a genuine business development tool. The professionals who understand this duality and work within it intelligently are the ones who build practices that grow sustainably.
The evolution of ICAI's approach — from the near-total prohibition on advertising before 2006, through the pull-model framework that has governed the past two decades, to the more nuanced 2026 framework that acknowledges the digital economy's realities — tells a story of an institution learning to balance professional dignity with practical necessity.
For students and young practitioners reading this: your professional website is one of the first things a prospective client, employer, or collaborator will seek out. Build it with the same rigour you bring to your audit files, your company law opinions, or your cost audit reports. Every word should be accurate. Every claim should be defensible. And every element should reflect the standard of the qualification you worked so hard to earn.
The guidelines that govern professional websites exist not to hinder practitioners, but to protect the integrity of a profession upon which the public — and the Indian economy — depends. A CA's signature carries legal weight. A CS's certifications have statutory force. A CMA's cost audit report informs government pricing decisions. These responsibilities demand that the digital identity of these professionals be built on a foundation of accuracy, transparency, and compliance.
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