Attestation by a ca

This query is : Resolved

Adit Jain (Querist)
Follow

06 December 2013 Can a CA who is not in practice and not holding COP but holding a valid membership number can attest documents? If yes then what all documents he can attest? And the format in which the stamp pad to be made?

Ajay Mishra

Ajay Mishra (Expert)
Follow

06 December 2013
Yes.

MEMBER IN PART TIME PRACTICE
• The Council has decided that the members in part time practice shall not be entitled to perform attest function w.e.f. 1-4-2005. The Council in this connection also clarified that the attest function would cover services pertaining to audit, review, certification, agreed upon procedures and compilations as defined in the framework of statements on standard auditing practices and guidance notes on related services published in the July, 2001 issue of the Institute journal. The Council has also decided that a member in practice despite being a partner in firm within India and also employed outside the country may be permitted to undertake attest functions outside India so long as the said member remains outside India and during such stay abroad, his/her status also continues to be "2" in the Institute’s record.
• A member who is not entitled to perform attest function shall not be entitled to train the articled assistants.

Adit Jain

Adit Jain (Querist)
Follow

06 December 2013 How about attesting documents like certified true copy documents.. Can he do that..

Ajay Mishra

Ajay Mishra (Expert)
Follow

06 December 2013 You can only made general attestation of documents, it also includes certified copy of documents.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now