03 January 2015
my relative is stay in UK and he is green card holder and he had completed his CA there but now he want to come back to india and want to practice in india so please guide me for the procedure of that
Querist :
Anonymous
Querist :
Anonymous
(Querist)
08 January 2015
my relative is stay in UK and he is green card holder and he had completed his CA there but now he want to come back to india and want to practice in india so please guide me for the procedure of that
03 August 2025
Got it! Your relative completed their CA in the UK, is a green card holder there, and now wants to return to India to practice as a Chartered Accountant. Here's a clear guide on the procedure for practicing CA in India after qualifying abroad:
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### Procedure for Practicing CA in India after Completing CA in the UK
1. **Check Recognition of Qualification:**
* The CA qualification in the UK is typically awarded by ICAEW (Institute of Chartered Accountants in England and Wales). * India recognizes certain foreign CA qualifications to some extent, but direct equivalence or automatic membership in ICAI (Institute of Chartered Accountants of India) is generally **not automatic**. * Your relative will likely need to apply for **equivalence or membership** with ICAI.
2. **Apply for Membership with ICAI:**
* ICAI allows membership to foreign-qualified Chartered Accountants through a process called **Mutual Recognition Agreement (MRA)** or through an **equivalence exam**. * Currently, ICAI has MRAs with some bodies (e.g., ICAEW), but the applicant must meet certain criteria. * Your relative should check with ICAI for the latest MRA status and eligibility.
* ICAI may require foreign-qualified CAs to pass certain Indian law, taxation, and accounting standard papers. * This ensures familiarity with Indian laws and practices before practicing in India.
4. **Register with ICAI:**
* Once membership is granted, your relative can enroll as a member of ICAI. * Only ICAI members can sign audit reports, provide assurance services, or call themselves Chartered Accountants in India.
5. **Compliance with Indian Regulations:**
* If planning to practice audit, your relative must comply with ICAI's rules on registering for audit practice. * They must also follow Indian accounting standards, tax laws, and other regulations.
6. **Other Practical Steps:**
* Get a Permanent Account Number (PAN) and Tax Registration in India. * If starting a firm, register the firm as per Indian laws. * Network with local clients or firms to establish practice.
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### Summary
| Step | Action | | ---- | ----------------------------------------------------------------------------- | | 1 | Check if ICAEW CA qualification is recognized by ICAI via MRA or equivalence. | | 2 | Apply to ICAI for membership or equivalence certification. | | 3 | Clear any Indian-specific exams required. | | 4 | Register as ICAI member. | | 5 | Comply with ICAI regulations to practice. | | 6 | Set up practical aspects (tax, registration, firm). |
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**You or your relative should contact ICAI directly to get the most current information:**
* ICAI official website: [www.icai.org](https://www.icai.org) * Email: [membership@icai.in](mailto:membership@icai.in) (or relevant department) * They offer guidance for foreign qualified CAs.
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If you want, I can help draft an email to ICAI or provide contact details for a formal inquiry. Let me know!