I have passed Final exam by NOV 2011 and consequently applied for membership & COP during JAN 2012. I got a letter from the Instt. Informing the Membership Number and granting of COP wef 27.01.2012(date of submission of forms) and the scriptt COP will be sent in due course. I have also applied for approval of Firm name (Form 117) to ICAI, new delhi for which I am awaiting for the approval.
Presently I am required to represent a client, for whom hearing notice from IT dept U/s 143(2) has been served for AY 2010 - 2011.
My doubt is :
Whether I can represent the client as a Member and being COP approved but the Certificate of COP not received.
If yes to above, can I represent in individual name without using the Firm name(since it is yet to be approved)
Thanks in advance.
CAclubindia
