Please Help: Part time COP
Posted Date : 26-Aug-2011 , 12:50:42 pm | Posted By: CA VIPIN GARG
Category :
Audit | Answers :
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Please clear me the concept of Part time COP, its benefits, power, eligibility etc... |
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| Posted By : CA Manzurhasan J Shaikh |
26-Aug-2011, 08:31:56 |
| 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.
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