mandatory FRN No.
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
14 December 2010
sir,
in which case FRN No. is mandatory in audit.
in which case FRN No. is mandatory in audit.
14 December 2010
In all cases of attestation done by a practicing chartered accountant for and on behalf of the firm which he / she represents.
Little more details:-
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.
Little more details:-
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.
Message likes :
1 times
17 April 2015
What if member is attesting in his individual capacity i.e.member has COP but does not have FRN no as he has not yet registerd his firm nor he is partner in any firm. whether in that case is it mandatory to mention FRN no?
Message likes :
1 times
28 May 2020
If Member is practising in his/her Individual name and there is no FRN, Member can mention NA/Not Applicable at the place of FRN.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- About TDS & Income Tax
- Pass word to open justification report for Q1 for FY 2026-27
- PPF interest-As Exempt Income disclosure
- Section 194JA & JB Income which ITR Form to use
- Scrutiny and reopening of past returns
- Under construction property in ITR
- Building tax payment deduction in rental Income
- Booth for sales promotion
- Upload Level ValidationITR3Category of Defect B/D
- F & O PROFIT REPORTING FOR AY 2026-27
- Capital Gains on sale of residential flat
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
- Interest credited in FY2025-2026 & TDS therein by EPFO does not reflect in AIS or Form 26AS
- 44ad eligble money lending interest
- Taxation in the hands of Landowner under JDA
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
