According to Clause 4 of Part I of First schedule of CA act, A Chartered accountant in practice is guilty of professional misconduct if he enters into partnership with non-member or non-specified persons. The council has prescribed regulation 53B of CA regulations, 1988 specifying persons for the purpose of partnership and Advocates, member of bar council of India are included in item 3 of that regulation. Thus a CA and Advocates can well enter into partnership.