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CA Manzurhasan J Shaikh

26-Aug-2011 , 08:31:56 pm

Members of ICAI who are engaged in any Business or Occupation can obtain Parttime COP from the ICAI & ICAI grants the same subject to General or Special conditions. For conditions, kindly refer CA Act. Member hodling Part Time COP cann't undertake following functions: 1. Perform Attest Functions which includes Audit, Review, Certification, Agreed Upon Procedures & Compilations. Kindly refer Framework of Statements on Standard Auditing Practices & Guidance Notes on Related Services 2. Train Articled Assistants For your clarity, kidly refer provisions of Clause 11 of Part 1 of First Schedule to the CA Act.