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The Institute of Chartered Accountants of India has notified the Chartered Accountants (Amendment) Regulations, 2021 wherein, a revised Form 18 has been released, which intimates the Particulars of Offices and Firms. Under the amended form, ICAI has allowed Multi Disciplinary Partnership Firms together with the partnership of CAs with CMAs, CSs, advocates, Engineers, Architects and MBAs. Read the official notification below:

New Delhi, the 8th July, 2021

No. 1-CA(7)/197/2021.- Whereas certain draft regulations further to amend the Chartered Accountants Regulations, 1988, were published as required by sub-section (3) of section 30 of the Chartered Accountants Act, 1949 (38 of 1949), in the Gazette of India, Extraordinary, Part III, Section 4, dated the 11th December, 2020, vide notification No.1-CA(7)/197/2020, dated the 10th December, 2020, inviting objections and suggestions from persons likely to be affected thereby, before the expiry of forty five days from the date on which the copies of the said Gazette containing the said notification was made available to the public;

ICAI amends Form 18 - Particulars of Offices and Firms

And whereas the said Gazette was made available to the public on the 11th December, 2020; And whereas the objections and suggestions received from the public on the said draft regulations have been considered by the Council of the Institute;

Now, therefore, in exercise of the powers conferred by sub-section (1) of section 30 of the aforesaid Act, the Council, with the approval of the Central Government, hereby makes the following regulations further to amend the Chartered Accountants Regulations, 1988, namely:-

1. (1) These regulations may be called the Chartered Accountants (Amendment) Regulations, 2021.
(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Chartered Accountants Regulations, 1988, in Schedule “A”, for Form 18, the following Form shall be substituted, namely:-

"FORM 18"
(See section 2(2) of the Chartered Accountants Act, 1949, regulation 53B and regulation 190 of the Chartered Accountants Regulations, 1988)


1. Name of firm/trade name of Chartered Accountant in practice
2. PAN number and GST Registration number of firm1
3. Name(s) of the proprietor/partners of firm with his/their membership number(s)

To read more in details, find the enclosed file

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Attached File : 40_20446_228184.pdf



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