Professional ethics

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

05 January 2013 Can a Chartered Accountant, being a member of ICAI(not having COP) doing a business, write words "CA" or "Chartered Accountant" in his visiting card of the business?

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Guest (Expert)

10 January 2013 In that case the CA can use distinctive letters ACA or FCA as the case may be.

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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16 January 2013 Any person after qualifying as CA cannot use Chartered Accountant in any of his letters, visiting cards or any other mode of communication till he obtains COP. Yes he can use his qualification such as ACA or FCA as the case may be

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Querist : Anonymous

Querist : Anonymous (Querist)

16 January 2013 Thank you CA Ketan and CA SS Agarwal. In the above case, what if the business is not a CA Practice? It's a business other than CA practice. Whether CA or Chartered Accountant words can be used in the visiting card of the business?

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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10 August 2024 In India, the use of the designation "CA" or "Chartered Accountant" on visiting cards and other materials is governed by the professional ethics and regulations set by the Institute of Chartered Accountants of India (ICAI). Here’s a detailed explanation based on ICAI guidelines:

### **Guidelines on Using "CA" or "Chartered Accountant"**

1. **Professional Designation Usage:**
- **Members with COP:** Chartered Accountants who hold a Certificate of Practice (COP) can use the designation "CA" or "Chartered Accountant" in their professional practice and related documents.
- **Members without COP:** Chartered Accountants who are members of ICAI but do not hold a COP are restricted in using their professional designation in a manner that implies they are practicing.

2. **Business vs. Professional Practice:**
- **Non-CA Practice Business:** If a Chartered Accountant is engaged in a business that is not related to accounting or financial services (e.g., retail, manufacturing), they are generally not allowed to use the designation "CA" or "Chartered Accountant" on their business visiting cards or promotional materials. This is because using the designation in such contexts can mislead others into thinking that the individual is practicing as a CA or offering professional services.
- **Clarity and Misrepresentation:** The ICAI’s Code of Ethics requires that the designation must not be used in a manner that could cause confusion about the individual’s professional status or imply that they are practicing as a Chartered Accountant when they are not.

3. **ICAI Regulations:**
- **Regulation 190A:** Regulation 190A of the Chartered Accountants Act, 1949, stipulates that Chartered Accountants must adhere to professional conduct standards, including proper representation of their status and practice. This regulation is designed to prevent misrepresentation and ensure that the designation is used appropriately.
- **ICAI Code of Ethics:** The ICAI Code of Ethics provides detailed guidelines on how Chartered Accountants should represent themselves. For members without a COP, using the designation in non-professional business contexts could be seen as misleading and therefore is discouraged.

### **Recommendations:**

1. **Avoid Misleading Designations:**
- If you are engaged in a business other than CA practice, avoid using "CA" or "Chartered Accountant" on visiting cards or business materials. This will prevent any potential confusion or misinterpretation about your professional qualifications and avoid breaching ICAI’s ethical guidelines.

2. **Professional and Business Distinction:**
- Ensure that there is a clear distinction between your professional role as a Chartered Accountant and your role in a non-professional business. Use appropriate titles and descriptions that reflect the nature of each role separately.

3. **Consult ICAI for Clarification:**
- For specific situations or doubts, consulting with the ICAI or reviewing their detailed guidelines and circulars on professional ethics and designation usage would be prudent. This ensures compliance and avoids potential ethical issues.

By adhering to these guidelines, you maintain professional integrity and avoid misleading representations, ensuring that your use of the designation "CA" aligns with the standards set by the ICAI.