Part time cop

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

22 November 2012 i have taken full time cop and i want to convert into part time as i am going into employment,

i know that i cannot attest but i can give consultancy, so for giving consultancy can i issue a bill for such services in my firm name.

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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22 November 2012 Yes you can issue an invoice in your/your firm name.

Querist : Anonymous

Querist : Anonymous (Querist)

23 November 2012 can i also go before any tax authority to represent my client

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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09 August 2024 In India, if you are a Chartered Accountant (CA) who has converted from full-time Certificate of Practice (COP) to part-time COP due to employment, there are specific guidelines and restrictions you need to follow. Here’s a detailed explanation regarding your queries:

### **1. Issuing Bills for Consultancy Services:**

**As a Part-Time CA:**
- **Providing Consultancy:** As a part-time CA, you can indeed provide consultancy services. This means you can offer advice, guidance, and consultancy on financial and accounting matters.
- **Billing for Services:** You can issue bills for consultancy services provided in your firm’s name. Ensure that your billing is compliant with relevant tax regulations, such as GST, and maintain proper documentation and records.

### **2. Representation Before Tax Authorities:**

**Representation Rights:**
- **Representation Restrictions:** As a part-time CA, you are generally restricted from representing clients before tax authorities or any regulatory body. This is because the right to represent clients before such authorities is typically granted to those with a full-time COP.
- **Consultation and Advice:** You can provide consultancy services and advice to clients, but you cannot represent them in legal or tax matters before authorities.

### **Guidelines and Compliance:**

1. **Maintain Proper Records:**
- Keep detailed records of all consultancy services provided, including invoices issued and payments received. Ensure compliance with GST and other applicable tax laws.

2. **Adhere to ICAI Regulations:**
- Follow the guidelines set by the Institute of Chartered Accountants of India (ICAI) for part-time COP holders. The ICAI's regulations will outline the permissible activities and restrictions.

3. **Consult ICAI:**
- For specific queries related to your part-time COP status, consult the ICAI or check the latest updates on their website. ICAI may provide detailed guidance on your rights and limitations.

### **Summary:**

- **Issuing Bills:** Yes, you can issue bills for consultancy services provided under your firm’s name.
- **Representation Before Tax Authorities:** You cannot represent clients before tax authorities as a part-time COP holder. Your role is limited to providing consultancy and advisory services.

If you have specific concerns or require detailed guidance, consulting directly with ICAI or a professional advisor is recommended to ensure compliance with current regulations and practices.

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