As per clause 12 of part first of first schedule only a ca in practice can sign but if I'm having a part time cop and being the partner/ employee of a ca firm how can I sign?

1 answer

Ravi Staff January 29, 2018

First Schedule Part 1 Clause 11 & Regulation 190A says that CA in part time practice cannot perform attest function and train articles
First Schedule Part 1 Clause 12 says partner + who is ca having COP has to sign reports and certificates on behalf of firm
So combined interpretation only Partner + Who is having COP + In full time practice can sign

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