Obtaining Certificate of Practice

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jess.. (Querist)
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30 August 2010 Can a CA having Part time practice certificate be an Auditor of the company??
What if he is staying abroad??
What is the procedure and requirement of obtaining full time practice certificate??

Aditya Maheshwari

Aditya Maheshwari (Expert)
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30 August 2010 No he cannot perform any attest function and not do any audit work. He needs to be a CA in whole time practice only.

Requirement for full time COP is that he must not be employed elsewhere.

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jess..

jess.. (Querist)
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30 August 2010 so even if he is abroad, he can apply for full time COP??

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Aditya Maheshwari

Aditya Maheshwari (Expert)
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30 August 2010 I think he will practice in India so he should be resident in India. However i dont think there is any provision that he must be residing in India for taking full time COP.

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