Part Time vs Full Time COP

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Querist : Anonymous

Querist : Anonymous (Querist)

29 January 2011 Can anyone please let me know the difference between Part Time Certificate of Practice (COP) and Full Time COP in respect of CA?

please reply ASAP in detail, as far as possible.

Thanks in advance....

CA Ravi Sisodia

CA Ravi Sisodia (Expert)
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29 January 2011 Members in Part-time practice
The Council at its 241st meeting decided that effective from 1.04.2005, any member in part-time practice (namely, holding certificate of practice and is also engaging himself in any other business and/or occupation) is not entitled to perform attest function, and that the resolution passed under Regulation
190A, which is currently in force and appears as Appendix 10 to the Chartered Accountants Regulations 1988 (Appendix No. 9 in 2002 Edition), be reviewed by the Executive Committee, in the light of the above decision.

For Getting COP, Apply in Form No. 6 with ICAI. In the form you just mention the details of your occupation.
Also in case you have not obtained previously the permission for prcatice, then application for permission should also be enclosed with the form.

Here is the link for Form 6 and application for permission >

https://icai.org/resource_file/13294form%206_final.pdf

https://icai.org/resource_file/8606onfo_form_appli.doc

Also, with Part Time COP, you are not allowed to aattest, certify or sign any report which requires signature of a PCA. It means, you can't do tax audits, stautory audits or certify anything as a practicing CA.

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