What about those CAs who just occupy COP but don't really practise. This mostly happens in cases of husband-wife or father-son cases where both are CAs. They use COP to overcome ceiling of audit. In these cases; only one of them really practises; one is involved elsewhere. In one real case; the age of father is 65+; and rarely attends office.His son also is CA. Both have COP. audit report is taken to his home to have it signed. In case 2 which is always real; father is in full practise but son is teaching in a popular coaching instt. He rarely attends office.
Pehle uss admi ke sign lekar aao jisne ye likha mre mathey me "Tuh ICAI se CA padhke bewakufi ki kaam kiyaa"