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Regualtion 190 Register of offices and firms
190. Register of offices and firms
(1) A chartered accountant in practice or a firm of such chartered accountants shall, before commencement of practice in a trade name or firm name, apply to the Council in the form* approved by the Council for approval to use a trade or a firm name: PROVIDED that a chartered accountant in practice who wishes to practise in his own name need not apply for approval as aforesaid.
(2) (i) A trade/firm name shall be restricted to the name/s of the proprietor/ partners or a name which is already in use.
(ii) A trade/firm name may include the name/s of the member/s as it/ they may appear in the Register of Members in the following manner:—
(a) the full Surname of the member/s; or
(b) the full first name of the member/s; or
(c) the combination of the first name, middle name, the initials and/ or the Surname of the member/s, or any expansion thereof; or
(d) the initials of the first name and the full Surname of the member/s; or
(e) the initials of his full name; or
(f) the full name including the Surname of the member/s; or
(g) such distinguishing part of the name/s as is indicative of the manner in which he/they is/are commonly known; or
(h) the combination of names and/or surnames of one or more partners of the firm; or
(i) permitting the use as a firm/trade name a part of the name of the proprietor or one or more partners.
(j) A trade/firm name shall not be allowed where a member seeks to use a part of his surname.
(k) The only suffixes to be allowed in a trade/firm*name shall be "& Co." and "& Associates" or their equivalents. Suffixes like "& Partners", "& Fellows", "& others" etc. shall not be allowed.
(1) A trade/firm name which bears the name of a god/goddess/deity and which has no relationship with the name of member/s as above, shall not be allowed.
(m) Descripttive trade/firm names shall not be allowed.
(n) Trade/firm names which smack of publicity shall not be allowed.
Explanation I—The name or surname of the member should normally conform to the name or surname as they appear in the Register of Members. If the member is also known by any other name or Surname, this may be allowed to be used on production of an affidavit or other evidence to the
satisfaction of the Secretary.
Explanation 2—After various permutations and combinations under the above clause (ii) have been exhausted and the member is not able to get approval of firm/trade name in accordance with the same he may be permitted to adopt or coin a firm/trade name out of the names of his/her family members, provided that such name was not already registered by some other members. The term "family" for this purpose means husband, wife, father, mother, son and daughter.
(3) The Council may, at its discretion, refuse to approve a particular trade or firm name (i) if the same or similar or nearly similar name is already used by a chartered accountant in practice or a firm of such chartered accountants and has been entered in the register of offices and firms; or (ii)
if that name, in the opinion of the Council, is undesirable.
(4) The chartered accountant in practice or a firm of such chartered accountants shall within one month of the approval of the trade or firm name, or commencement of practice as the case may be, supply to the Council the appropriate Form** particulars regarding his office or the firm as the
'[(5) With effect from such date as the Council may decide the particulars regarding offices or firms shall also be furnished by a Chartered Accountant in practice or a firm of such Chartered Accountants whose particulars are already entered in the Register of Firms in the appropriate
Form** as revised by the said Amendment/Regulations.]
(6) The Council shall maintain a register of offices and firms and shall register therein the particulars referred to in 2[sub-regulation (4)]: PROVIDED that the Council may refuse to register a trade or firm
name which has not been approved under sub-regulation (2).
(7) Every time there is a change in the particulars referred to in ^supregulation (4)], the member or the firm, as the case may be, shall within orte month communicate it to the Council.
(8) Where the same trade or firm name has been registered in the past in the register of offices and firms in the case of two or more members or firms, the Council may direct the member or the firm, as the case may b;, other than one whose name was registered first in the register of offices and
firms, to alter the name in such manner as the Council may consider proper and inform the Council of such alteration within six months of the issue of the direction.
(9) (i) No member shall practise under a trade or firm name which hits not been approved under sub-regulation (2).
(ii) No member shall practise under a trade or firm name in respect of which a direction has been issued under '[sub-regulation (8)] after the expiry of six months from the date of issue of the direction.
(10) Nothing contained in this regulation shall apply to firms of chartered accountants in practice (i) with identical names, if at least one of the partners of the firm is common; or (ii) with similar or nearly similar names if they are based on the names of any one or more partners of trie firm.
(11) The Executive Committee may, in its discretion, condone the delay in filing the particulars under sub-regulation (4) or '[sub-regulation (7)] in appropriate cases.