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
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
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 >
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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