Meaning of attest function?

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Querist : Anonymous

Querist : Anonymous (Querist)

06 March 2013 Respected,

I want to know the meaning of Attest function under the CA Act.

A Chartered Accountant in service can't perform the attest function so what is the meaning of attest function.

Whether certification of any document (Like certificate to open Letter of Credit-LC is also covered under the attest function.

Please reply the meaning of attest function.

whether Part time COP holder can sign the certificate which required by bank to open LC (Letter of Credit) under international transaction.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

06 March 2013 The attest function is performed by a CA in whole time practice. Performing an attest function involves examining or reviewing of a subject matter belonging to another party and reporting on it.

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Querist : Anonymous

Querist : Anonymous (Querist)

06 March 2013 whether part time COP holder can sign the certificate which is required by bank for open a LC(Letter of Credit)

Querist : Anonymous

Querist : Anonymous (Querist)

23 March 2013 thanking you Sir.

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