Chartered Accountant COP Rules: Tax Consultancy & Practice

This query is : Resolved

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This discussion clarifies the professional conduct rules for Chartered Accountants (CAs) who do not hold a Certificate of Practice (COP). It explains that while individual CAs without COP can offer tax consultancy services as a sole proprietorship, they must not use the designation 'Chartered Accountant' in this capacity. Furthermore, they are prohibited from representing clients before income tax appellate authorities and from using the CA logo in promotional messages, although they can share income tax updates with their name and designation.

Shweta

Shweta (Querist)
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14 June 2023 Can individual CA not holding COP
a) Register as Tax Consultancy Firm / company
b) Represent as Income Tax Practitioner to Income Tax appellate authority
c) Send wassup messages to make people aware about the work done by him with his designation mentioned in the message as Chartered Accountant

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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15 June 2023 a) yes. But should not use Chartered accountant.
b) No.
c) No.

Shweta

Shweta (Querist)
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15 June 2023 Thanks Sir.
1) For CA not holding COP, is it required to register with ICAI to
• Be Individual Tax Consultant / Tax Consultancy Services (sole proprietorship)

2) Can individual CA not holding COP
Send wassup messages to make people aware about the Income tax updates with his name along with designation mentioned in the message as Chartered Accountant and with CA Logo

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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15 June 2023 1 Not required.
2 yes but don't use CA logo.

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