Professional ethics
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
30 October 2013
Whether a chartered accountant in practice can enter into partnership with an advocate?
30 October 2013
no. Not allowed.
Message likes :
1 times
30 October 2013
THE CHARTERED ACCOUNTANTS ACT AND REGULATIONS
A Chartered Accountant in practice CAN
1. Share profits of business or other similar arrangements with certain categories of non-members, to be prescribed, from time to time, in the Regulations.
2. Enter in to multi–disciplinary partnership, in or outside India, with certain categories of non-members, to be prescribed, from time to time, in the Regulations.
3. The members can use the Logo (released by the Institute on 1st July, 2007) which consists of the letters ‘CA’ and a tick mark upside down inside a rounded rectangle with white background. (members can use this Logo as per Institute’s guideline available on its website/Refer The CA Journal July, 2007).
4. Advertise through a write up setting out their particulars of their firms and services provided by them subject to the Guidelines No.1–CA(7)/council guidelines/01/2008, Dated 14th May, 2008 issued by the Council pursuant to Clause (7) of Part I of the First Schedule to the Chartered Accountants Act, 1949. (Refer The CA Journal July, 2008 for the detailed guidelines).
5. Give his name and his firms name under specified groups in telephone directory viz., Yellow Pages brought by telephone authorities.
6. Use the designation ‘C.A.’ as well as the name of the firm in greeting cards and invitation cards.
7. Be a director simpliciter in a company without permission of the Council.
8. Be a promoter director in a company without prior permission of the Council.
9. Render Management Consultancy and Other Services in Corporate form, subject to the guidelines issued by the Institute in this regard. (Decision in the 261st Council meeting. Published on page 629 of October 2006 issue of C.A. Journal).
10. Create his own website subject to overall guidelines laid down by the Council and should ensure that their websites are run on a "pull" and not "push" method.
A Chartered Accountant in practice CAN
1. Share profits of business or other similar arrangements with certain categories of non-members, to be prescribed, from time to time, in the Regulations.
2. Enter in to multi–disciplinary partnership, in or outside India, with certain categories of non-members, to be prescribed, from time to time, in the Regulations.
3. The members can use the Logo (released by the Institute on 1st July, 2007) which consists of the letters ‘CA’ and a tick mark upside down inside a rounded rectangle with white background. (members can use this Logo as per Institute’s guideline available on its website/Refer The CA Journal July, 2007).
4. Advertise through a write up setting out their particulars of their firms and services provided by them subject to the Guidelines No.1–CA(7)/council guidelines/01/2008, Dated 14th May, 2008 issued by the Council pursuant to Clause (7) of Part I of the First Schedule to the Chartered Accountants Act, 1949. (Refer The CA Journal July, 2008 for the detailed guidelines).
5. Give his name and his firms name under specified groups in telephone directory viz., Yellow Pages brought by telephone authorities.
6. Use the designation ‘C.A.’ as well as the name of the firm in greeting cards and invitation cards.
7. Be a director simpliciter in a company without permission of the Council.
8. Be a promoter director in a company without prior permission of the Council.
9. Render Management Consultancy and Other Services in Corporate form, subject to the guidelines issued by the Institute in this regard. (Decision in the 261st Council meeting. Published on page 629 of October 2006 issue of C.A. Journal).
10. Create his own website subject to overall guidelines laid down by the Council and should ensure that their websites are run on a "pull" and not "push" method.
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