Continuation of individual practice and partner of a firm

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Querist : Anonymous (Querist)
15 October 2014 Can a member of ICAI holding Certificate of Practice as an individual in his trade name opt to become a partner in a CA Firm. Does this in anyways tantamount to any clauses laid out in Professional Ethics?

Please justify your answer based on the provisions laid out in the Chartered Accountants Act, 1949 or the regulations laid there under.

08 November 2014 member can be a partner as well as can practice in individual name so long as there is no any contrary provision in the partnership deed.


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