Auditor & Tax Consultancy

Ethically he should not write auditor.

However- there are some audits which do  not require CA designation - like internal audit. As such he can write the word on this ground.

Will be best if he could write specifically the areas of audit- like internal etc.

Mr @ Nikhil Kumar said is right, And also you should not use any logo and related signs like " CA" or "ICAI" etc,

Apart from that you can go head with consulting business.

In India, using the title "Auditor" without being a qualified Chartered Accountant (CA) is not legally permissible. According to the Chartered Accountants Act, 1949, only individuals who are members of the Institute of Chartered Accountants of India (ICAI) can legally use the title "Chartered Accountant" or perform statutory audits.

However, your friend can still offer tax consultancy and accounting services without a CA qualification, provided they meet these conditions:

1. ✅ Tax Consultant:

   • Anyone with adequate knowledge of taxation laws can work as a Tax Consultant without a Tax Practitioner Certificate. However, registering as an Income Tax Practitioner under Section 288 of the Income Tax Act can provide additional credibility.

2. ✅ Accounting Services:

   • They can offer bookkeeping, GST filing, income tax return filing, and other non-statutory auditing services (like internal audits for private companies).

3. ❌ Use of "Auditor" Title:

   • Legally, your friend cannot use the title "Auditor" on signage, business cards, or promotional material unless they hold a CA qualification.

For the business name, something like "Ram & Co. - Tax Consultant & Accounting Services" would be legally safe and still convey professionalism.

Would you like me to suggest more business name ideas that align with these guidelines? 🚀