CA R, a sole proprietor in practice, updates the firm’s website and proposes the following contents

CA R, a sole proprietor in practice, updates the firm’s website and proposes the following contents in its professional write-up:

“Our firm has successfully handled more than 500 tax assignments.”
“We are the most trusted CA firm in Ahmedabad for tax litigation.”
“Our clients include ABC Ltd., XYZ Ltd. and several leading listed companies.”
“Our firm has been awarded the National Excellence Award by a Central Government Ministry.”
“Our fees are amongst the lowest in the market.”
Membership number and firm registration number are prominently displayed.
The write-up specifies the services offered by the firm.

CA R argues:

“Since ICAI permits a member in practice to advertise through a write-up, all factual information about the firm can be placed on the website provided that the information is not false.”

Which ONE of the following is most appropriate?

A. Items 1, 4, 6 and 7 can be included, whereas Items 2, 3 and 5 cannot be included because they involve comparative claims, client references or fees.

B. Items 1, 4, 6 and 7 can be included, but Item 3 can also be included because mentioning existing or past clients is permissible where the names are factually correct.

C. Items 2, 3 and 5 cannot be included, but Item 1 is also prohibited because a write-up cannot contain any statement relating to professional experience or achievements.

D. Items 1, 2, 4, 6 and 7 can be included because the write-up is permissible so long as the claims are capable of being substantiated by the member.