Chartered Accountants Act

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VINITHA RAJESH (Querist)
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19 September 2010 Anybody please forward me the regulation 190 of CA Act.

How will a member with COP working with a CA firm as paid assistant be categorized - as in whole time practice or part time practice.

Can he be appointed as a director in a company.

Can he issue certificates for the forms to be cetified by a CA like ROC forms, DIN application etc.

Can he sign on statutory or Inbternal audit reports

Praveen Sharma

Praveen Sharma (Expert)
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20 September 2010 This to be treated as Part time COP.

A member with Part time COP can't attest the audit functions like reports, certificates.

He can be partner in a firm.

VINITHA RAJESH

VINITHA RAJESH (Querist)
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21 September 2010 His attestation will not be on behalf of the firm. Can he do in his individual capacity.

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VINITHA RAJESH

VINITHA RAJESH (Querist)
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21 September 2010 Please give a suggestion

Praveen Sharma

Praveen Sharma (Expert)
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21 September 2010 no cannot attest the audit report/ certificates where professional opinion matters.