Tax audit

This query is : Resolved

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)
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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 online

(Expert)
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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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