Signing of examination form

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 April 2012 Hello freinds
I am a non-practising chartered account working in industry. Please clarify whether i am eligible to sign on examination form of ICAI?

CA Navin Jain

CA Navin Jain (Expert)
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17 April 2012 YES, YOU CAN DO THAT.

Querist : Anonymous

Querist : Anonymous (Querist)

17 April 2012 Thanks Mr. Navin Jain bt what about the stamp to be affixed thereon? and could u plz provide the notification/circular in the support?

CA Navin Jain

CA Navin Jain (Expert)
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17 April 2012 you can make the stamp in ur personnal capacity.

i also in industry and singed the various eaxamination form of ICAI.

Condition is you shall be active member of ICAI.

CA PRAVEEN SINGH

CA PRAVEEN SINGH (Expert)
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17 April 2012 yes agree with above expert.
i also sigh examination form...

prateek aanchalia

prateek aanchalia (Expert)
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17 April 2012 u make an stamp as under..
round stamp of

ur name and chartered accountant
in middle u give ur mem. no. and place where u blong..

CA Prashant Gupta

CA Prashant Gupta (Expert)
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17 April 2012 Yes, a member can sign exam forms.

Advisable to make a stamp in ur own name alongwith membership no.

Querist : Anonymous

Querist : Anonymous (Querist)

27 April 2012 thanks for the reply.....please further let me know whether non-practising CA can attest other examination forms where signature of gazzatted officer required?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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25 July 2025 Can a Non-Practicing CA attest documents where gazetted officer’s signature is required?
1. Who is a Gazetted Officer?
A gazetted officer is a government official whose name is published (“gazetted”) in the official government gazette.

Examples include: Sub-Divisional Magistrate, Deputy Collector, Tahsildar, Police Officers of certain rank, Government Engineers, Doctors, University Professors, etc.

2. Role & Authority of a Chartered Accountant
A practicing CA is authorized to certify financial documents, audit reports, etc., under their professional capacity.

A non-practicing CA (a CA who is not currently engaged in practice) retains their membership but does not have the authority to certify or attest documents in their professional capacity.

3. Attestation of Documents Requiring Gazetted Officer
Attestation or certification requiring a gazetted officer must be signed by an actual gazetted government official.

Non-practicing CA is NOT a gazetted officer and does not have authority to act as one.

Therefore, non-practicing CA cannot legally attest documents or forms that explicitly require a gazetted officer’s signature.

4. If a Practicing CA Can Attest?
Generally, even a practicing CA is not a gazetted officer.

So, if a form specifically requires attestation by a gazetted officer, a practicing or non-practicing CA cannot substitute this.

However, some institutions accept attestation by a practicing CA for certain documents — but that depends on the specific rules of the institution.

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