Explain the principle
Regulation changes constantly; the principles beneath it change slowly. A client who understands why a rule exists can make the next decision without us. That is the outcome we are aiming at.
ABOUT G R A M P
Knowledge rooted
in tradition.
Advisory built
for the future.
G R A M P is a network of chartered accountancy firms registered with the Institute of Chartered Accountants of India under Network Registration No. NRN_W_00062.
Meet our member firmsTHE NETWORK MODEL
What a network is,
and what it is not.
A client engages one firm. That firm is accountable for the work. The network is how that firm reaches expertise it does not hold in-house — not a second party to your engagement.
The ICAI permits chartered accountancy firms in practice to form a network: a formal arrangement, registered with the Institute, through which independent firms co-operate on referrals, resources, methodology and professional development while each continues to practise in its own name.
A network is deliberately not a merger, and it is not a partnership. No member firm becomes liable for another’s work, none is the agent of another, and none can bind another. Each firm holds its own Firm Registration Number, signs its own reports, maintains its own quality control and professional indemnity arrangements, and answers to the ICAI for its own conduct.
This structure exists because the alternative would compromise something worth keeping. A single national firm delivers scale by standardising judgement. A network delivers scale while leaving judgement with the practitioner who knows the client, the authority and the local facts — and who signs the opinion.
What the network contributes is capability that no individual practice can sustain alone: a transfer pricing specialist, a GST litigation practice, an offshore reporting team, a valuation capability, all reachable when a matter needs them and none of them carried as overhead when it does not.
OUR POSITION
Most firms explain regulations.
G R A M P explains
the principles behind them.
This is not a claim about effort. It is a claim about sequence. We establish the principle a rule serves before we apply the rule, because a position understood at that level survives an amendment, a fresh circular, and an assessment years later.
OUR VISION
What we are
building towards.
Four commitments that determine how member firms take on work, and how they are expected to do it.
Keep the counsel local
Tax, statutory and regulatory matters are conducted before specific authorities by people who appear before them regularly. Proximity is not a convenience; it changes the quality of the advice.
Meet global standards
Our clients report to overseas parents, lenders and investors. Work is performed to the standard of the framework the reader will apply, whether that is Ind AS, IFRS or US GAAP.
Write things down
A position is only as strong as the contemporaneous record supporting it. We document facts, reasoning and the strength of a conclusion while the facts are still fresh.
GOVERNANCE
How the network
is run.
A network is only worth joining if membership means something. These are the arrangements that give it content.
Admission of member firms
Firms are admitted on assessment of professional standing, quality systems, disciplinary record and fit with the network’s standard of care. Admission is a considered decision of the network, not a subscription — and it can be withdrawn.
Quality and peer review
Member firms maintain quality control systems consistent with the Standards on Quality Control and are expected to hold current peer review certification where their engagements require it. The network reviews adherence periodically.
Independence and conflicts
Independence is assessed at the level of the engaging firm and, where a matter is shared, across every firm involved. Conflicts are cleared before an engagement is accepted, and a matter is declined where a conflict cannot be managed consistently with the ICAI Code of Ethics.
Confidentiality
Client information stays with the engaging firm. It is shared with another member firm only where that firm is engaged on the matter and the client has agreed, subject to the same professional obligations of confidentiality.
Engagement and accountability
Each engagement is contracted with a single member firm, which signs the deliverable, carries the professional responsibility and holds its own professional indemnity cover. Where colleagues from other member firms contribute, they do so under that firm’s engagement.
Use of the network name
Member firms use the network name alongside — never in place of — their own registered name, in the manner permitted by the ICAI Guidelines for Networking and the ICAI Code of Ethics.
The network is governed by a managing committee drawn from its member firms, responsible for admission, quality oversight and resolution of conflicts.
OUR REACH
Where our
member firms are.
Coverage is what makes the model useful: a client’s matter is handled where the authority sits, by a firm that practises there.
- Member firms
- 17
- States / regions
- 11
- Cities
- 19
Coverage is derived from the member firm directory. Each firm is a separate legal entity practising in its own name.
Connected across our networkNETWORK
City centres shown; not office addresses or national boundaries. .
BECOME PART OF THE NETWORK
Considering joining
the network?
We admit firms selectively, on professional standing and quality systems rather than size. If your practice shares this standard of reasoning, we would like to hear from you.