17 September 2008
thanks sir. but sir, as far as i cencern, a CA not having COP can provide some management related services, tax services etc. am i wrong??
17 September 2008
A person need to hold a COP if providing services to clients on professional basis. Persons who are in service may obtain COP for Part-time practice and perform all functions including the one you mentioned but can not perform any attestation functions like signing of any Audit Report or Certificate.
17 September 2008
In simple language, You cannot sign as a Chartered Accountant, if you do not hold a certificate of practice (COP)... but you can sign as a normal person only.. means your sign will represent 'You' and 'your Firm' only not your profession... even you can not write 'Chartered Accountants' , next to your firms name, if you do not have COP.
CAclubindia
