As per Code of Ethics of every profession a person can not represent duel profession at the same time. So either he can do practice in CA or CS, but can not do both at the same time.
The council of respective profession will not permit this.
12 October 2013
A Chartered Accountant in practice CANNOT: • Use any designation other than Chartered Accountant on professional documents, visiting cards, letterheads or signboard. The Council has decided that a member of the institute shall not be permitted to use initials "CPA" (standing for Certified Public Accountant) on his visiting card. • Charge fees on a percentage of profits or which are contingent upon the findings, or results of such work provided that. a. In the case of a receiver or a liquidator, the fees may be based on a percentage of the realisation or disbursement of the assets. b. In the case of an auditor of a co-operative society the fees may be based on a percentage of the paid-up capital or the working capital etc. c. In the case of a valuer for the purposes of direct taxes and duties, the fees may be based on a percentage of the value of the property valued. • Engage in any business other than the profession of chartered accountants unless permitted by the Council. • Accept position as auditor previously held by another chartered accountant without first communicating with him in writing. • Accept any other work/assignment/service on a remuneration, which exceeds the fees payable for statutory audit of the same undertaking. (Applicable only in respect of statutory audits of public sector undertaking/Govt. Companies/Listed companies/other public companies with turnover of Rs. 50 crores or more in a year for appointments after 1st April, 2002 — Ref: Notification No. 1-CA(7)/60/2002 published in CA Journal-March, ’02 issue). • Accept or carry out any audit work involving receipt of audit fees (excluding reimbursement of expenses, if any) for such work of an amount less than what is specified hereunder:— (notification No.1-CA(7)/93/2006 published in CA journal on page 652 of October, ’06 issue):
12 October 2013
It may be FCA,ACS OR ACA,FCS .. . . Because not possible to hold certificate of practice under two professions as it is prohibhited as per code of ethics
12 October 2013
They are showing their qualification but when you see their firm it can only represent one profession,like...Ajay Mishara & Associates (Company Secretary)or Ajay Mishra & Co (Chartered Accountant).
In addition they can also use their qualification like, ACS/FCS/LLB/MBA, etc.
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