Part time employement with full time COP

Hi..

Pls tell me if we can have a part time employement but full time COP.

If yes/no, pls also share the relevant sections/guidelines.

 

Regards

CA Ashish Gupta

Replies (1)

Hey Ashish! Here's the scoop on part-time employment while being a full-time COP holder:


Can you have part-time employment while holding full-time COP?

No, as per ICAI regulations and the Code of Ethics:

  • A full-time Certificate of Practice (COP) holder is expected to devote their full professional time to practice.

  • Engaging in part-time employment (like salaried job elsewhere) while holding full-time COP is not allowed.

  • This is to maintain professional independence and ensure no conflict of interest.


Relevant guidelines & sections:

  • ICAI Code of Ethics (Part I) – Para related to “Engagement in Employment” states that a practitioner cannot simultaneously hold full-time employment and full-time COP.

  • ICAI FAQs & Disciplinary Regulations reinforce that full-time COP holders should not be engaged in employment that conflicts with their professional obligations.


Options if you want part-time employment:

  • You can hold a part-time COP along with part-time employment (subject to conditions).

  • Or surrender your full-time COP and opt for part-time COP if you want to continue employment.


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