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Can we Practice as a Freelancer Or we have to register for a firm either proprietary or partnership firm.
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Ca practice
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After enrolment as a member of ICAI, only those who also takes Certificate of Practice can do practice.Such practice can be done as an Individual without any trade/Firm name.One can also apply for grant of a Trade/Firm name to carry on practice as a Proprietor. Or he can join with other CA as a partner in an Existing firm or two/more can start a new firm with the approval of name by ICAI.
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