Opening a new branch office for CA Firm

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Tanvi Dadhichi (Querist)
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06 January 2024 Dear Experts,
Our CA firm is a partnership firm in Kolkata.I would like to open a branch office in Purnea.
So,I would like to know:

1. Procedures regarding the above.
2. Documents required.
3. Forms to be filled and whom to be submitted.
4. Any other requirements.

Please solve my above queries.
Thanks

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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07 January 2024 16. Maintenance of Branch Office
(Section 27, Regulation 189) Manual Relating to Members
(1) Branch Office
The firm is required to inform the opening and closing of branch/es within 30 days from the date of opening and closure of the branch.
(2) Second Office
A member who is incharge of a office of the firm can also be incharge of the second office of the firm provided:
(a) the second office is located in the same premises in which the first office is located; or
(b) the second office is located in the same city in which the first office is located; or.
(c) the second office is located within a distance of 50 kms. from the municipal limits of a city in which the first office is located.
A member is however required to inform the Institute and declare which of the two offices is his main office.
In case Form 18 is not submitted to the Institute's office within the specified period formalities for Condonation of Breach of Regulation 190 may be certified. Refer Chapter 20.

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