Tax audit

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Querist : Anonymous

Querist : Anonymous (Querist)

26 March 2015 i wish to know whether a chartered accountant can tax audit his own accounts for filing returns under income tax act . thanks

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)

26 March 2015 No. Own Tax Audit can not be done Chartered Accountant.

Querist : Anonymous

Querist : Anonymous (Querist)

26 March 2015 is it under income tax act or institute of charatered accountants code pls clarify thanks

Querist : Anonymous

Querist : Anonymous (Querist)

26 March 2015 is it under i.t act of c.a code of conduct

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

26 July 2025 Great question! Here's the clarification:

* **Under the Income Tax Act:** There is **no explicit prohibition** in the Income Tax Act against a Chartered Accountant (CA) conducting a tax audit of their *own* accounts.

* **However, under the ICAI (Institute of Chartered Accountants of India) Code of Ethics:**
The **Code of Conduct for Chartered Accountants** generally discourages or prohibits auditors from auditing their own accounts or those where there might be a conflict of interest, to maintain independence and avoid conflict of interest.

So:

* Legally (Income Tax Act): No explicit bar.
* Professionally (ICAI Code of Ethics): It is **not allowed** for a CA to audit their own accounts to maintain professional ethics.

Hence, the **“No”** you saw is based on the **ICAI ethical guidelines**, not directly on the Income Tax Act.

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