18 December 2016
Dear experts,
can practising chartered accountant represent before civil courts without filing vakalathnama ? which means can he represent another advocate who is on record ?
thanks in advance .
Regards,
CA RAVI SHARMA
10 August 2024
In India, Chartered Accountants (CAs) who are practicing in the field of accounting and auditing typically do not represent clients before civil courts. Representing clients before courts, especially civil courts, is generally reserved for advocates who are enrolled with the Bar Council and have the right to practice law.
### **Representation Before Civil Courts:**
1. **Role of Chartered Accountants:** - Chartered Accountants are primarily involved in accounting, auditing, taxation, and financial advisory roles. They do not have the right to represent clients in civil courts unless they are also qualified and enrolled as advocates with the Bar Council.
2. **Vakalathnama Requirement:** - In India, **vakalathnama** is a document that authorizes an advocate to represent a client in court. It is required for an advocate to appear on behalf of a client in any legal proceedings. The filing of vakalathnama is a standard procedure to formally designate an advocate as the authorized representative of the client. - A CA cannot represent a client before civil courts without filing a vakalathnama because it is not within the scope of their professional qualifications and role. Only advocates who have the requisite legal qualifications and are enrolled with the Bar Council can represent clients in court proceedings.
3. **Representation by Advocates:** - If a CA is also an advocate, they would need to adhere to the procedures and requirements of the legal profession, including filing vakalathnama, to represent clients in civil courts. In such cases, the CA would be acting in their capacity as an advocate, not as a CA.
### **Legal Provisions and Professional Ethics:**
- **Advocates Act, 1961:** This act governs the legal profession in India and stipulates the qualifications and rights of advocates. It mandates that only those enrolled with the Bar Council can practice law and represent clients in court. - **ICAI Code of Ethics:** The ICAI Code of Ethics does not authorize Chartered Accountants to represent clients in legal matters before courts. It focuses on professional conduct within the domain of accounting, auditing, and taxation.
### **Summary:**
- A Chartered Accountant cannot represent clients before civil courts without the appropriate legal qualification and authorization. The representation requires a vakalathnama filed by an advocate who is duly authorized to appear on behalf of the client. - CAs should not engage in court representation unless they are also qualified and enrolled advocates.
For specific legal advice or if there are exceptional circumstances, consulting with a legal expert or the Bar Council would be advisable.
CAclubindia
