Page 385 - CA Final Audit Titanium Full Book. (With Cover Pages)

CA Ravi Taori

Full time Practice: If a member in practice is granted permission to also hold a Certificate of Practice (COP)
from sister institutes or the Bar Council, they will be considered a full-time practicing member.
Mention of Firm name except on Professional Documents:
Designation: A Firm of Chartered Accountants should only use the designation 'Chartered Accountant' on
professional documents, visiting cards, letterheads, or sign boards.
Clause 6: The use of the designation 'Chartered Accountant' is also permissible under certain circumstances
outlined in Clause (6).
Prefix: Individual members of the firm are allowed to use the prefix "CA" with their names.
Notice in the Press relating to the Success in an Examination:
1. Details (Basics): The notice may include the candidate's name, address, school, local background, examination
passed, any prizes or rankings achieved, the name of the principal, the firm they worked with, and the town
where the principal practices.
2. Local News: Local newspapers often publish details of local candidates' examination success, including some
biographical information. The purpose of this rule is not to discourage the printing of news of local interest, but
to emphasize the need for restraint.
3. Publicity (Undesirable): A press notice regarding the success of an individual candidate in an examination
should avoid any undesirable publicity for the candidate, their employer, or the firm they worked with.
Reports and Certificates:
Purpose: Chartered Accountants should restrict the publication of reports and certificates to what is necessary
for their intended purpose, which is to bring the accountant to the public's attention. The extent of publication
can influence the public's perception of the Chartered Accountant, so they should be mindful of how their
reports and certificates are perceived.
Letterhead: Chartered Accountants should use their firm's letterhead when issuing reports and certificates to
add credibility and professionalism
Professional Responsibility: Chartered Accountants have a professional responsibility to ensure that the
publication of reports and certificates aligns with ethical and professional standards, prioritizing accuracy,
reliability, and transparency.
Appearance of Chartered Accountants on Electronic Media (Including Internet): (Firm name is allowed)
1.Appearance: Chartered Accountants are permitted to appear on electronic media platforms such as
television, films, and the Internet, and may also engage in radio broadcasts and deliver lectures at forums.
2A. Relevant Specialization: During media appearances, Chartered Accountants are allowed to identify
themselves as such and highlight their special qualifications and specialized knowledge relevant to the program.
2B. Firms Name: Chartered Accountants can mention their firm's name during media appearances, but they
must avoid making exaggerated claims or engaging in comparisons.
2C. Objective Views: Chartered Accountants should provide objective professional views during their media
appearances, avoiding any promotional content.
Appointments to Significant positions:
Publicity: Publicity is acceptable for appointments to significant positions or when expressing members'
opinions on important matters. Mentioning Institute membership is desirable to enhance the publicity's
effectiveness. However, when acting in their capacity as Chartered Accountants at talks or conferences, members
should not reference their professional firm.
Organizing Training Courses, Seminars etc. for his staff:
Training: A Chartered Accountant in practice can take training courses, seminars, etc. for their staff.
Others: The events can also be attended by the staff of other Chartered Accountants and clients.
No over emphasis: The name of the Chartered Accountant should not be overly emphasized in any materials or
documents related to these events.

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