Can a chartered accountant seize book of accounts of client


This query is : Open 

26 April 2013 Can a Chartered Accountant seize book of accounts of client. Please refer any particular section of any act which prohibits him from doing these. Please also assist on Chartered Accountants Professional Ethics. Whether retaining/Seizing the books of accounts of any client is allowed by the ethics

27 April 2013 Chartered Accountant/Auditor cannot seize the books but can have a perusal/inspection of the books and other relevant record. In case he is denied he can submit Report to the effect that Books were not shown to us.



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