06 December 2013
Can a CA who is not in practice and not holding COP but holding a valid membership number can attest documents? If yes then what all documents he can attest? And the format in which the stamp pad to be made?
MEMBER IN PART TIME PRACTICE • The Council has decided that the members in part time practice shall not be entitled to perform attest function w.e.f. 1-4-2005. The Council in this connection also clarified that the attest function would cover services pertaining to audit, review, certification, agreed upon procedures and compilations as defined in the framework of statements on standard auditing practices and guidance notes on related services published in the July, 2001 issue of the Institute journal. The Council has also decided that a member in practice despite being a partner in firm within India and also employed outside the country may be permitted to undertake attest functions outside India so long as the said member remains outside India and during such stay abroad, his/her status also continues to be "2" in the Institute’s record. • A member who is not entitled to perform attest function shall not be entitled to train the articled assistants.
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