12 May 2016
hello, i m about to start practising on sole proprietorship basis and enroll for membership. can i use my sister's name (she is not a CA)for practicing trade name like:- --> (sister's name) & Associates or -->(my name) ( sister's name) & Associates
12 May 2016
Criteria For Approval of Trade /Firm Name:
(a) A trade/firm name is restricted to the name/s of the proprietor / partners as it / they appear in the Register of members. (b) The only suffixes to be allowed in the Firm name are Either:- “& CO”, “AND CO”, “& COMPANY”, “AND COMPANY”, “AND ASSOCIATES”, “& ASSOCIATES” (c) In case of partnership firm the firm name can be proposed by taking the first full name or the surname of the partners by using “&” or “AND” (d) Surname or commonly known name: If a member wants to adopt / include / use the surname or any name by which a member is commonly known, but does not conform to the name or surname as it appears in the Register of Members, he is required to; (i) Obtain Certificates from two Gazetted Officers of the rank of Deputy Secretary or above with Government of India/State Government Format of the Certificate is given at page 86. OR (ii) Get his name changed in the Register of Members. On receipt of the confirmation of change in name, member may send a copy of the confirmation letter alongwith Form 117.
By Adopting Family Member’s Name: If the name of the member is a very common name and no combination is available for approval of firm name, he can apply for approval of a firm name by adopting the name of one of his family members. Member is required to declare the name (full name) of such family member e.g. father, mother, spouse, son or daughter, by an affidavit sworn in before a First Class Magistrate or Notary public. Format of the affidavit given at page
Please read the details given in the Regulation - http://resource.cdn.icai.org/14466atfn.pdf
12 May 2016
Normally No. Any other name per se is not allowed as trade name unless of course both names are same.....(This can happen especially in Sikh.......Paramjeet can be kaur as well as singh...i.e.girl or boy.....)