Please Explain this clause of Prof Ethics.

This means you can not delegate the attest function to anybody unless

• he is a member of the institute holding certificate of practice, AND
• he is a partner in your firm

For example

X , Y and Z are partner in a firm of chartered accountants, holding certificate of practice.X is out of station and financial statements are to signed while he is away.Y or Z can sign the fianancial statements on behalf of the firm.However, A who is an employee of the firm, irrespective of the fact that A is CA holding certificate of practice, can not sign on behalf of the firm.

Hope i could reply the querry.

 Thanks Kamal Jain Ji.