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Merger of ca firms

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(Querist)
02 November 2011 pls. tell me the procedure of merger of ca firms. Is any deed required for that?
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CS Bijoy

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CS Bijoy (Expert)
05 November 2011 Basically CA Firms are partnership firm so the agreement entered in to by the partner are applicable and alteration can be done in the agreement after consent from the partner is obtained.
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