Decisions of Ethical Standards Board of ICAI

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Decisions of Ethical Standards Board of ICAI
1. A CA Firm may register itself on Udyog Aadhar, a web portal of Ministry Micro, Small and Medium Enterprises.
2. There is no prohibition for internal auditor of a company to acquire/purchase shares of the said Company.
3. It is *not permissible for a member to use WhatsApp to send messages to make people aware about his practice, and mention the services provided therein*.
4. A Chartered Accountant in practice being Director Simplicitor in a Company cannot sign ROC Forms of the Company as it is a direct conflict of role.
5. A Chartered Accountant in practice can act as Authorized Representative of a Foreign Company, provided he is not the auditor of the said Company.
6. It is permissible for two or more Chartered Accountants in practice collectively to have joint training session for their clients on GST, and share the fees collected from the clients thereof.
7. A chartered accountant in practice can provide services through kiosk only if the services provided are professional activities of a practicing chartered accountant, permitted under the Act.

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