Professional Misconduct

58343 Words Jan 9th, 2013 234 Pages
PROFESSIONAL MISCONDUCT

By: Mrs. Surbhi Bansal

M.Com., FCA

Sec.2 (2):
Members deemed to be in practice: If he i) Engages himself in practice of accountancy, or

(ii) Offers to perform audit related services or holds himself out to the public as an accountant, or

(iii) Renders professional service or assistance in Matters of accountant interest etc., or,

(iv) Renders such other services which as per opinion of the council, to be rendered by C.A. in practice. (Mgt. consultancy service)

Explanation : (1) C.A. who is salaried employer of C.A. in practice shall be deemed to be in practice for limited purposes of training articled clerk.

(2) C.A. shall be deemed to be in practice if he, in his
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Section 27 : Maintenance of Branch office :

Office: Where name Board of firm is affixed or which is described as place of business on any professional stationary. Thus a C.A can have a name plate of himself describing him as Chartered Accountant but not that of the firm at his place of residence, as it will be construed as branch

As a general rule, Each one of such offices should be in separate charge of a member of Institute.

Exception (No separate in charge is needed)

|For member practicing is Hilly Areas |For all members |
|(i) In plains for period [pic]3 months in winter season, & |(i) If second office is located in same |
|(ii) Temporary office not to be mentioned as place of Business & |accommodation or premises or |
|Correspondence continue at permanent office, &. |(ii) If second office is located in same city, or |
|Before coming to plains in every winter & | |
|at close of such office in plains, inform ICAI. |(iii) If second office is Located within 50
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