hai frnds.. plz explain clause 7 in first schedule o CA act 1949.. thanks in advance
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Prof.ethics
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Clause (7) - Practising member prohibited from advertising his professional attainments or services or using any designation or expressions other than chartered accountant on professional docu- ments, visiting cards or sign board, except permitted degree or title. |
| Basically a CA cannot advertise himself in hoardings or directly advertise his professional work in any website, if he does so he will be guilty.. Also a CA has to be in practise as a CA only, he cannot practise say an Advocate & CA simultaneously.. One degree only :p | |
| Under Clause 7 of Part I of First Schedule to Chartered Accountants Act, 1949, a CA in practice is deemed to be held guilty of professional misconduct if he advertises his professional attainments or services or uses any designation or expressions other than 'Chartered Accountant' on professional documents, visiting cards, letterheads or sign boards unless it be a degree of a University established by law in India or recognised by Central Government or a title indicating membership of ICAI or of any other institution that has been recognised by Central Government or may be recognised by the Council of ICAI. The professional ethics of CA's further states that Chartered Accountants in practice who are OTHERWISE eligible, MAY PRACTICE AS ADVOCATES SUBJECT TO THE PERMISSION OF BAR COUNCIL. |
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