COP and Employment with CA Firm

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Query on holding COP while employed in a CA firm. Clarifies such status is treated as part-time COP. Independent practice is allowed only with employer consent, SSP registration, and ICAI compliance. Dual roles require strict adherence to Code of Ethics.

CA SAIRAM M

CA SAIRAM M (Querist)
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26 February 2026 Dear Experts,

I am a recently qualified Chartered Accountant from the May 2025 examination. I re-joined my articleship firm as an employee in December 2025. I obtained my Certificate of Practice (COP) in February 2026. However, my employment details have not yet been updated by the auditor in the SSP portal of ICAI.

I seek clarification on the following:

1. Does “part-time COP” mean holding a COP while being employed in a corporate organization (non-CA firm) only?
2. After my employment details are updated in the SSP portal as an employee of a CA firm, will I still be considered as holding a full-time COP?
3. Can I sign reports or undertake assignments for my personal clients while continuing employment with the audit firm, irrespective of whether it is considered full-time or part-time COP?
4. Is written consent from employer firm mandatory before signing independent reports?
5. Are there any restrictions under the ICAI Code of Ethics regarding dual practice and employment under another CA?
6. Is prior permission or intimation to ICAI required before accepting personal assignments while being employed in a CA firm?
7. Is there any requirement to register a proprietary firm separately in SSP portal for intimation to ICAI before signing personal assignments?
8. if ICAI not allowed to practice my own while doing employment in CA firm, Can be sleeping partner with another CA alongwith employment in CA firm?
9. Are there any specific ICAI regulations governing the rights and restrictions of a COP holder employed in a CA firm, particularly regarding signing authority and independent practice?

Before deciding whether to continue employment with the CA firm while holding COP or to start independent practice, I would like to understand the legal and ethical position clearly.

I request the experts to kindly guide me.

Thanking you in advance.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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27 February 2026 In short, while ICAI allows you to hold a COP and be employed in a CA firm, you are classified as Part-time. To sign for personal clients, you must register a proprietary firm on the SSP, obtain written consent from your current employer, and ensure you aren't violating the Code of Ethics regarding "soliciting" clients. Most CAs find it legally and professionally safer to either remain a pure employee or go fully independent, as the "middle ground" requires significant compliance and employer transparency.

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