Question ID :
44906
A member having COP Simultaneously Partner in more than 1 CA Firm
I am already a Partner in one CA Firm doing audit and attest functions. Can I become partner in 1 more CA firm and do attest and audit functions for both firms
Posted by
SRIHARI K R
on
Aug 04, 2025
Filed Under
COUNCIL DECISION
No, a Chartered Accountant (CA) holding a full-time Certificate of Practice (COP) cannot be a partner in more than one CA firm simultaneously and perform attest functions for both firms, according to the Institute of Chartered Accountants of India (ICAI) regulations. A CA with a full-time COP is expected to dedicate their professional time to a single firm where they are a partner and can perform attest functions.
Posted by
MANOJ V on
Aug 04, 2025