Page 421 - CA Final Audit Titanium Full Book. (With Cover Pages)

CA Ravi Taori

Council Advertisement Guidelines 2008 | Clause 6 (Shortcut JAM at Kendra Vidyalaya)
Joint Training: Multiple Chartered Accountants in practice can conduct joint training sessions on GST for their
clients and share the fees collected.
Udyog Aadhar Registration: CA Firms can register themselves on Udyog Aadhar, a web portal of the Ministry
of Micro, Small and Medium Enterprises.
Messaging Applications: Members are not allowed to use messaging applications to inform people about their
practice and the services they offer.
Kiosk Services: Chartered Accountants in practice can provide services through kiosks, provided these services
are professional activities permitted by the Act.
Visiting Card Content: CA firms are prohibited from printing their vision and values on visiting cards, as this
is considered solicitation and violates Clause (6) of Part-I of the First Schedule to the Chartered Accountants Act,
1949. (QR on visiting card is allowed under clause (7))
Other Misconduct
Lien on Books of Accounts: A chartered accountant cannot exercise lien over the client documents/records for
nonpayment of his fees.
Others
ROC Forms: A Chartered Accountant in practice who is also a director in a company cannot sign ROC Forms
for that company due to a direct conflict of roles.

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