HI All,
I am Chartered accountant in the Industry. I came to know that the ICAI issues Part time COP, which restricts the Holder from the Attestation functions. With that being said, can the holder of the Part time COP perform the Following.
1. Perform Internal audit functions, where the singature of the CA is not required ?
2. Can the part time COP holder became a partner of a CA firm ?
3. can he register the partime practice with the ICAI ?
Thanks & Regards,
Anand
Mr Anand. Rightly said that a CA can hold Part Time COP but is not able to do attestation and Certification function.
1. Yes he can do do Internal audit function where no certification is required by a CA.
2. Yes, he can be aprtner in a CA firm but his status will be only the Part Time Partner or sleeping partner and he can not be incharge of any office of the firm.
3. Yes, Part Time CA can register its firm or practice with ICAI.
Regards
CA Rahul Gupta
Hello,
Just want to Know I am working in industry in what way can I benefit from taking part time COP if I cannot do certification and attestation function
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