When was the effective CA partnership deed? Can I use old FRN until new FRN alloted by ICAI?
This query is : Resolved
14 November 2025
CA Partnership deed can be preapared with an effective date on which ICAI grants new FRN
14 November 2025
The effective date of a CA partnership deed is generally the date of registration of the partnership firm with the ICAI if it is a new firm with a new name. If the partnership is formed with a new name, the effective date of partnership will be the date of registration of the new partnership firm with ICAI. If it is a merger or conversion of an existing proprietorship firm into a partnership, the effective date depends on the registration date or the date when the partner formally joins the firm.
14 November 2025
Regarding the use of an old Firm Registration Number (FRN) until a new FRN is allotted by ICAI, if a new partnership firm with a new name is constituted, a new FRN will be allotted. In case of conversion from proprietorship to partnership, the existing FRN can continue. The FRN which continues or is specified in merger/demerger cases must be indicated in filings to ICAI. However, one cannot continue to use the old FRN indefinitely if a new entity is created that demands a new registration.
14 November 2025
The effective partnership deed date is the registration date of the firm with ICAI when the partnership is newly formed.
You cannot use an old FRN indefinitely; the appropriate FRN (newly allotted or existing, depending on the case) must be used as per ICAI guidelines.
If you formed a new firm or merged and created a new firm, start using the new FRN once it is issued by ICAI. If you are continuing with the old firm structure or converting proprietor to partnership without changing the firm name, the old FRN may continue to be used temporarily until formally changed.
You cannot use an old FRN indefinitely; the appropriate FRN (newly allotted or existing, depending on the case) must be used as per ICAI guidelines.
If you formed a new firm or merged and created a new firm, start using the new FRN once it is issued by ICAI. If you are continuing with the old firm structure or converting proprietor to partnership without changing the firm name, the old FRN may continue to be used temporarily until formally changed.
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