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Sonia M Ketkar (B.com CA DISA(ICA) Pursuing CS) (625 Points)

11 April 2013

Hi friends!

Can a Chartered Accountant in Full Time Practice be a student of Company Secretarialship or Cost Works Accountant?

Regards

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2 Replies

Deepak Gupta (CA Student) (15922 Points)
Replied 11 April 2013

Originally posted by : Sonia M Ketkar
	Hi friends! Can a Chartered Accountant in Full Time Practice be a student of Company Secretarialship or Cost Works Accountant? Regards

As per Clause (5) of the ‘Permission granted generally’ of Appendix 9 of the Chartered Accountants, 1988, a chartered accountant in practice is permitted to attend classes for any examination.
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Also as per the Ethical Standards Board of ICAI,

"Doing internship for company secretary by a CA in practice is akin to attending classes, which is in turn, is covered under Clause (5) of the ‘Permission granted generally’ of Appendix 9 of the Chartered Accountants, 1988, and as such, the same is permissible."