Use of Residential address

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A Chartered Accountant is seeking to use their residential address for separate audits, having previously used their principal's office address. They have erected a signboard at their residence. The core question revolves around Section 27 of the Chartered Accountants Act, 1949, which addresses the requirement for separate in-charges for multiple offices, with a specific distance exemption. The CA is clarifying if their residential address can be used as a professional address for audits, given the proximity of the two locations.

shweta mahawar

shweta mahawar (Querist)

16 June 2020 I am practicing with another CA in his office.(Not partnership firm) I am also doing & sign tax audits by giving his address in audit reports as my professional address is also his office address.

Now I want to do separate audits also at my residence. can I use my residential address in those audit reports. I have affixed a sign board at my residence also with my name.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

16 June 2020 The said arrangement is against section 27 of the Chartered Accountants Act 1949 which is reproduced herein below.
* that where a chartered accountant in practice or a firm of such chartered accountants has more than one office in India, each one of such offices is required to be in the separate charge of a member of the Institute. The member in charge shall be actively associated with the office situated in the said professional address.

shweta mahawar

shweta mahawar (Querist)

16 June 2020 yes sir. but i am not incharge of that office only professional address is given. further in sec. 27 it is also given that if the office is within 50km of municipal limit than no separate incharge is required. I want to do practice with both the address. The distance of my both the office is 6-7 km. Please reply.

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