Firm Registration No.

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Viral Shah (Querist)
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07 September 2010 Is it compulsory for all CA FIRMS TO MENTION "FIRM REGISTRATION NO." ON ALL AUDIT REPORTS SIGNED BY THEM???
FROM WHICH DATE DOES THIS PROVISION BECOME APPLICABLE???
IS IT APPLICABLE FOR ALL AUDITS???
INCLUDING TAX AUDIT???

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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07 September 2010 FRN is mandatory. The applicable date is w.e.f 01/10/2010.

Aditya Maheshwari

Aditya Maheshwari (Expert)
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07 September 2010 Announcement on – Requirement to mention the firm registration number allotted by ICAI in all reports issued, including certificates, by members of the ICAI - (16-08-2010)

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ANNOUNCEMENT FOR THE ATTENTION OF THE MEMBERS

Attention of the members is invited to the announcement regarding requirement relating to mentioning the firm registration number in the audit reports and resolution passed by the company for appointment of statutory auditors, published on page 1312 of the February 2010 issue of the Journal.

The Council of the Institute of Chartered Accountants of India, in terms of the decision taken at the 296th meeting held in June 2010 has decided to extend the requirement to mention the firm registration number to all reports issued pursuant to any attestation engagement, including certificates, issued by the members as proprietor of/ partner in the said firm. The requirement shall apply where such firm registration number has been allotted by the Institute of Chartered Accountants of India.

The Council further decided to make this requirement effective for all attestation reports / certificates issued on or after 1st October, 2010.

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