Chartered Accountants Act
This query is : Resolved
VINITHA RAJESH
(Querist)
19 September 2010
Anybody please forward me the regulation 190 of CA Act.
How will a member with COP working with a CA firm as paid assistant be categorized - as in whole time practice or part time practice.
Can he be appointed as a director in a company.
Can he issue certificates for the forms to be cetified by a CA like ROC forms, DIN application etc.
Can he sign on statutory or Inbternal audit reports
How will a member with COP working with a CA firm as paid assistant be categorized - as in whole time practice or part time practice.
Can he be appointed as a director in a company.
Can he issue certificates for the forms to be cetified by a CA like ROC forms, DIN application etc.
Can he sign on statutory or Inbternal audit reports
Praveen Sharma
(Expert)
20 September 2010
This to be treated as Part time COP.
A member with Part time COP can't attest the audit functions like reports, certificates.
He can be partner in a firm.
A member with Part time COP can't attest the audit functions like reports, certificates.
He can be partner in a firm.
VINITHA RAJESH
(Querist)
21 September 2010
His attestation will not be on behalf of the firm. Can he do in his individual capacity.
VINITHA RAJESH
(Querist)
21 September 2010
Please give a suggestion
Praveen Sharma
(Expert)
21 September 2010
no cannot attest the audit report/ certificates where professional opinion matters.
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