22 November 2017
The member desirous of surrendering his certificate of practice should make a request in writing indicating the date from which he wishes to surrender COP. The original script for certificate of practice should be surrendered for cancellation The COP fee however will have to be paid for the relevant financial year before it is cancelled at his request. However no fee would be required to be paid if he wishes to surrender his COP w.e.f. 1st April provided he makes the request with the original COP by 30th April of that year.
24 November 2017
so in case i want to surrender cop next year , then the time limit is upto 30 th april for the application without payment of cop fees for that year
CAclubindia
