06 September 2007
What are all the areas a part time practioner is prohibited to certify? Whether a part time practioner can conduct internal audit for a conern other than the concern in which he is employed .
In short, what are all the areas an employed CA is prohibited to certify as part time practioner ?
The council of ICAI has banned (in its 241st meeting) w e f 01.04.2005 the attestation function and training to articled students by any part time practising member.
Thus representations, assignments where attestation with your CA qualification is not must etc are the areas where you can try carefully.
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