ICAI amends Form 18 to incorporate particulars of non CA partners under Regulation 53B
ICAI has amended the Chartered Accountants Regulations, 1988 by notifying the Chartered Accountants (Amendment) Regulations, 2021.
The amendment has substituted Form 18 , in Schedule “A” of the Chartered Accountants Regulations, 1988.
Chartered Accountants can have Multidisciplinary Firm
Regulation 190 provides for ICAI to maintain register of offices and firms of the Chartered Accountants in practice. The said Regulation further provides that a chartered accountant in practice or a firm of chartered accountants shall within one month of the approval of the trade/firm name, or commencement of practice , furnish to the Institute Form No. 18 detailing particulars regarding his office or the firm. The said Form is required to be filed with each changes in the constitution/address of the firm/CA.
Schedule A of the said Regulations provide the format of the Form No. 18 to be filed by the CAs/Firms with ICAI.
Few more information has been sought in the Form 18 i.e. PAN number and GST Registration number of firm and details of Partners holding Professional Qualifications other than Chartered Accountants (Company Secretary/Cost Accountant/Engineer/Advocate/Architect/Actuary as permitted under regulation 53B
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