26 April 2013
Can a Chartered Accountant seize book of accounts of client. Please refer any particular section of any act which prohibits him from doing these. Please also assist on Chartered Accountants Professional Ethics. Whether retaining/Seizing the books of accounts of any client is allowed by the ethics
27 April 2013
Chartered Accountant/Auditor cannot seize the books but can have a perusal/inspection of the books and other relevant record. In case he is denied he can submit Report to the effect that Books were not shown to us.