Is articleship under ca holding cop but not having firm registration number valid?

Hi everyone.. I am holding COP since last 2 years but i have no firm registration number? My question is First Can i sign Audit Report like Tax Audit, Balance Sheet etc without firm registration number? Second, Can I train articled assistant under me even if i have no firm registration number? Please help..
Replies (2)

You can sign audit reports and tax audits as well, but you cannot train an article assistant.

Can you give me reference please?

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Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

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CA Inter

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08 October 2026
Accounts and Tax Associate

POOJA R TELI & CO

Pune

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SANKARAN & KRISHNAN

New Delhi

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ARTICLESHIP 01 October 2026
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KPSN & Associates LLP

Chennai

CA Inter

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06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

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10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

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B.Com

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Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

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08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

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