hey please give me provision of openning of second office by chartered accountant , how to apply for registration of second office address????? plz reply its urgenttttt
CHIRAG DEEPAK GANATRA (CA FINAL) (1054 Points)
30 April 2011hey please give me provision of openning of second office by chartered accountant , how to apply for registration of second office address????? plz reply its urgenttttt
Suresh Prasad
(www.aubsp.com)
(15630 Points)
Replied 30 April 2011
| Originally posted by : CHIRAG DEEPAK GANATRA | ||
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hey please give me provision of openning of second office by chartered accountant , how to apply for registration of second office address????? plz reply its urgenttttt |
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In terms of Section 27 of the Act if a Chartered Accountant in practice or a Firm of Chartered Accountants has more than one office in India, each one of such offices should be in the separate charge of a member of the Institute. Failure on the part of a member or a firm to have a member in charge of its branch and a separate member in case of each of the branches, where there are more than one, would constitute professional misconduct. However, exemption has been given to members practicing in hill areas subject to certain conditions.
The conditions are:
(1) Such members/firm be allowed to open temporary offices in a city in the plains for a limited period not exceeding three months in a year.
(2) The regular office need not be closed during this period and all correspondence can continue to be made at the regular office.
(3) The name board of the firm in the temporary office should not be displayed at times other than the period such office is permitted to function as above.
(4) The temporary office should not be mentioned in the letterheads, visiting cards or any other documents as a place of business of the member/firm.
(5) Before commencement of every winter it shall be obligatory on the member/firm to inform the Institute that he/it is opening the temporary office from a particular date and after the office is closed at the expiry of the period of permission, an intimation to that effect should also be sent to the office of the Institute by registered post.
It is necessary to mention that the Chartered Accountant in charge of the branch of another firm should be associated with him or with the firm either as a partner or as a paid assistant. If he is a paid assistant, he must be in whole time employment with him.
The above rule applies having additional office is situated at a place beyond 50 Kms. from the municipal limits in which the office is situated.
However, a member can be incharge of two offices if they are located in one and the same Accommodation.
For More Details Please Download the Attached file
Analysis of 20 GST Notices (including 2 Appeals) and Practise on Drafting(with recording)
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