Fulltime v/s parttime cop (chartered accountant)

This query is : Resolved 

15 September 2011 Dear Sir,

What is Deference between Full time and Part Time COP. Whether member in full time Service can apply for Part-time COP.

15 September 2011 Full time COP means a chartered accountant is whole time practitioner that is to say he should not be employed elsewhere.

Yes a member i9n full time service can apply for Part-Time COP, but he can not do any attestation work.

When I was in employment I had Part Time COP. After quitting the employment I have converted into Full Time Practitioner.


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