mahendra (articleship) (28 Points)
23 October 2010Dear friends
I have a quesrry relating to part time COP that a member may have. Actually my friend is a central government employee in audit department and now he has cleared his CA final . Is it allowed to him to hold a limited COP and iy yes what are its benefits?
thanks
Atul h Kaulwar
(Article)
(91 Points)
Replied 23 October 2010
there is a three types of members
1 Members in Practice - (COP is necessary).
2 Mnmbers in Service - the members not holding COP are genrally called as members in service (COP can not be issued to such members).
3 Members in part time Practice- a member who work as a paid assistant to Member in Practice (i.e. first type of member as mentioned above) are deemed to be a member in part time Practice. For this type of members COP is not necessary, but if a member in this category obtain COP then he will be called as Member in Practice (i.e. first type of member as mentioned above). this type of member can not do any certification or signing work unless holding a COP
There is not a concept of Part Time COP
your friend can not obtain the COP unless fulfil the criteria for COP
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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