Hello,
My question is whether a CA ( having COP in personal name) employee in a Audit Firm, Can do auditing and certification work in his personal name??
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Code of ethic
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An associate or a fellow of the Institute who is a salaried employee of a Chartered Accountant in practice or a firm of such Chartered Accountants shall, notwithstanding such employment, be deemed to be in practice for the limited purpose of the training of articled assistants. He may hold Certificate of Practice, but he is not entitled to perform attest functions w.e.f. 1.4.2005.
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