Use of word "& associats", "& co".

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Querist : Anonymous (Querist)

17 January 2016 When to use of word "& associats", "& co" prefix the firm name and What its meaning...?

Arpit Shah

Arpit Shah (Expert)
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18 January 2016 A firm with name XYZ & co. Indicates that the firm is a partnership firm where the partners jointly carry on their professional engagement from same place of business and sign on behalf of the firm.

Whereas, when the name is XYZ & Associates, it indicates that different professionals and practioners draw business from the market in the name of XYZ & Associates but engage in the project in their individual name and sign in an individual capacity & may have different place of work than XYZ. It is like a cartel of smaller firms to compete with the bigger partnership firms.

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Querist : Anonymous

Querist : Anonymous (Querist)

18 January 2016 What "M/s" prefix the firm name indicates and what it exatly mean..?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Great question! Here's a quick rundown of these terms often used with firm names:

### 1. **& Co.**

* Usually used by **partnership firms**.
* Implies that the named partners and "company" (others associated) are carrying on business **together from the same place**.
* All partners are jointly responsible and typically sign on behalf of the firm.

### 2. **& Associates**

* Often used by **groups of professionals** who may **not be formal partners** but work together under a common brand.
* Each "associate" may operate individually, possibly from different places.
* It suggests a **network or alliance** of professionals collaborating, not necessarily sharing joint responsibility.
* They may sign in their individual capacity, not as a firm.

### 3. **M/s (Messrs)**

* **M/s** is a prefix used before the firm’s name.
* It is a plural form of "Mr." traditionally used to address a partnership or company.
* For example, **M/s XYZ & Co.** means "Messrs XYZ and Company"—a polite way to refer to the firm.

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### Summary:

| Term | Meaning | Usage |
| ---------------- | ----------------------------------------------------------------------------- | --------------------------------------------------------- |
| **& Co.** | Partnership with partners carrying business jointly from same place | Formal partnership firm |
| **& Associates** | Group/alliance of professionals working together but not necessarily partners | Collaborative group of professionals, individual signings |
| **M/s** | Prefix meaning Messrs (plural Mr.) used to address firms | Polite/formal prefix before firm names |

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If you want, I can help draft professional firm name usages or advise on registration formalities!

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