25 July 2014
A CA who has not taken up COP and hs tkn up employment.what r the list of items he is barred frm doing. eg.he cannot perform audits fr companies havg tax audit. i need a list of alike items a non practising ca is barred frm doing
Please note that there is no bar on representing the client before income-tax authorities in absence of COP.
Section 288 merely requires you to be a chartered accountant as per Chartered Accountants Act 1949 which includes both COP and Non-COP holder.
The only restriction placed by ICAI is that if there is any penal action taken against a COP holder and he has been barred by ICAI, then he cannot represent any client in non-COP position.
29 July 2014
then refer chartered accountants act 1949 where it mentions that a non practicing ca cannot be a representative in any proceedings since that requires cop.
What the ICAI act says is that a member is considered to be in practice if he/she, in his/her professional capacity handle taxation matters. It exempts personal capacity and capacity as an employee. Refer Appendix 2 (page 100 of CA Act
29 July 2014
And since the querist has mentioned that the particular CA has taken up employment, he will not be covered by the CA Act as far as this issue is concerned
29 July 2014
no. section 2(b) defines Chartered Accountant as a member of institute which includes both COP and Non - COP.
The restriction that ICAI act places is that if you are in your professional capacity handling taxation matters, then you have to apply for COP. Employees and personal capacity have been left out.
For eg: if you become a CA but dont take COP and represent your brother before tax authorities, then it wont count as an offence under CA Act. Further, if you are employed with a CA firm and you represent any of its client through a valid POA, then there wont be any offence.
As far as income-tax Act is concerned as long as you have a valid membership, you are eligible to represent in capacity of a chartered accountant.
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