Practive + job

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madhav (Querist)
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06 July 2010 A member of the ICAI can do simultaneously the job and practice. and Plz tell me the procedure that how to get the CoP.

CA. BIJENDER KR. BANSAL

CA. BIJENDER KR. BANSAL (Expert)
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06 July 2010 part time cop
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

madhav

madhav (Querist)
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06 July 2010 Thans, Mr. CA.Bansal
ok, how to get the part time COP.
And here u mentioned A part time COp holder is not entitled to perform attest function means, it will applicable for filing of tax returns (statutory audit/tax auidts) or for all purposes...
can u explan it clearly

Rahul Gupta

Rahul Gupta (Expert)
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06 July 2010 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.

CA. BIJENDER KR. BANSAL

CA. BIJENDER KR. BANSAL (Expert)
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07 July 2010 AGREED WITH MR. RAHUL.

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