In India, using the title "Auditor" without being a qualified Chartered Accountant (CA) is not legally permissible. According to the Chartered Accountants Act, 1949, only individuals who are members of the Institute of Chartered Accountants of India (ICAI) can legally use the title "Chartered Accountant" or perform statutory audits.
However, your friend can still offer tax consultancy and accounting services without a CA qualification, provided they meet these conditions:
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Tax Consultant:
- Anyone with adequate knowledge of taxation laws can work as a Tax Consultant without a Tax Practitioner Certificate. However, registering as an Income Tax Practitioner under Section 288 of the Income Tax Act can provide additional credibility.
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Accounting Services:
- They can offer bookkeeping, GST filing, income tax return filing, and other non-statutory auditing services (like internal audits for private companies).
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โ Use of "Auditor" Title:
- Legally, your friend cannot use the title "Auditor" on signage, business cards, or promotional material unless they hold a CA qualification.
For the business name, something like "Ram & Co. - Tax Consultant & Accounting Services" would be legally safe and still convey professionalism.
Would you like me to suggest more business name ideas that align with these guidelines? ๐