Hello,
Can a CA who has Membership no. and COP but has applied for firm name which has not yet been completed sign an Audit Report? In other words, can a CA just sign any audit report in his individual capacity rather than 'FOR XXX Chartered Accountants : Proprietor/Partner'?
According to my view,
Yes he can take tax audit on behalf of individual or as firm capacity..Let wait for other member to reply the same...
Thanks for the reply although I'm waiting for a confirm answer!! Has somebody himself done this or seen it done by others?
yes it can be done in his indl capacity without any firm's name.I have seen this where a newly qualified CA had signed a tax audit report just specifing his name and membership no.
I think in case of an proprietary concern, the individual CA should affix the Sign Rubber Stamp on the report & then put his signature inside the stamp. This would be a good practice of affixing the rubber stamp with the membership no.
I don’t think in our Ethics there is any requirement regards this.
Is putting a rubber stamp necessary? In other words, if a CA just enters his name, mentions himself as 'Chartered Accountant' and discloses his member ship no. and signs in between the same, is it not sufficient? I mean instead of putting a rubber stamp, can't he he just type the same and take a print?
NO I don't think so, but why you are not in favour of putting a rubber stamp?
It would look odd if a CA does not have its rubber stamp.
Just urgency.. a stamp with the name and membership name along with 'Certified True Copy' won't do I guess its usually used for attestation which is what I have currently.
So ca in practice without having the firm name can sign Tax audit.
Is it confirm ??
CAclubindia
