Attestation function

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

04 January 2014 Hello, I am a newly qualified ACA with Full Time COP. Can I perform attestation functions in my own name if I have not yet registered my firm and have also not received the COP in physical form? I have been notified by mail and my Membership status also says Full Time COP.
Please reply. Your help will be appreciated.

And also, what about exam form or documents which are to be submitted with form 2, can a member attest those or only a member with Full Time COP?

Querist : Anonymous

Querist : Anonymous (Querist)

04 January 2014 Someone please reply.

Querist : Anonymous

Querist : Anonymous (Querist)

04 January 2014 Please anyone. Please reply.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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15 July 2024 As a newly qualified Chartered Accountant (ACA) who has been notified of having received the Certificate of Practice (COP) status via email and your membership status also reflects Full Time COP, you are allowed to perform attestation functions in your own name. Here’s what you need to consider:

1. **Attestation Functions**:
- Since your membership status indicates Full Time COP, you are legally eligible to perform attestation functions like signing audit reports, certificates, and other documents that require a Chartered Accountant's signature.
- This authorization is based on your notification of COP status, even if you haven't received the physical COP certificate yet.

2. **Registration of Firm**:
- It’s important to note that if you intend to practice under a firm name, you must complete the process of firm registration with ICAI (Institute of Chartered Accountants of India) separately.
- Until your firm is registered and you receive a COP certificate for the firm, you can still operate under your individual name and use your individual COP status for attestation purposes.

3. **Documents Submission with Form 2**:
- Regarding the submission of exam forms or documents with Form 2 (for firm registration or other purposes), typically, only a member with Full Time COP status can attest these documents.
- Since your membership status indicates Full Time COP, you should be able to attest documents required for Form 2 submission.

4. **Physical COP Certificate**:
- While the physical COP certificate is important for formalities and documentation purposes, your notification of COP status via email and your membership status indicating Full Time COP are sufficient for you to start practicing and performing attestation functions.

In summary, you are permitted to perform attestation functions in your own name based on your notification of COP status and membership details. Ensure you comply with all relevant regulations and guidelines set by ICAI for practicing chartered accountancy. If you have any specific concerns or require further clarification, it's advisable to consult directly with ICAI or seek guidance from a senior member of the profession.

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