Ankit Agarwalankit agarwal asked 2 years ago
1 Answers
RaviRavi Staff answered 2 years ago

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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