CA Rakesh Ishi
Quick Summary
Donts 1. A Practicing Chartered Accountant abstain from soliciting clients or professional work either directly or indirectly by circular, advertisement, personal communication, or interview or by any other means. 2. A member in practice, engaged in Coaching/ Teaching activities in accordance
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FAQ :
No, a practicing Chartered Accountant must abstain from soliciting clients or professional work either directly or indirectly through any means, including circulars, advertisements, or personal communication.
A Chartered Accountant in practice cannot accept a position as an auditor previously held by another Chartered Accountant without first communicating with them in writing. This applies to all types of audits.
If the undisputed audit fees for carrying out the statutory audit under the Companies Act, 2013 or other statutes have not been paid, the incoming auditor should not accept the appointment until such fees are settled.
Yes, professional misconduct includes the retention of books and documents of the client and failure to return them to the client upon request without a reasonable cause.
Yes, a member may advertise changes in partnerships, dissolution of a firm, or changes in the address of practice and telephone numbers, subject to specific conditions.
Chartered Accountants can give public interviews, but they must take care not to highlight their professional attainments or those of their firms in a manner that could be seen as solicitation.
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