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.
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CA PARTH SHAH
(Expert)
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?
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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.
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