CA Final Professional Ethics Important Topics and Notes

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SL.No Topics Refer Book P.no
1 Advertisement of Professional Attainments
2 Advising on Portfolio Management Services
3 Allowing a Member Not Being a Partner to Sign Certificate
4 Appointment as a Statutory Auditor of a PSUs’/Govt Company(ies)/Listed Company(ies) and Other Public Company(ies)
5 Appointment of a Chartered Accountant in Practice as MD of a Public Limited Company
6 Appointment of Auditor in case of Relative Holding Substantial Interest
7 Bringing Disrepute to the Profession
8 Certification of Financial Forecast
9 Certification without Examining Books of Account
10 Charging of Fees based on Percentage
11 Compliance of Statutory Requirements Before Accepting Appointment
12 Creation of Own Website by a Chartered Accountant/Firm of Chartered Accountants
13 Delegation of Authority to the Employee
14 Disclosure of Client’s Information
15 Engaging into a Business
16 Engaging into Business/Profession Other Than the Profession of CA
17 Entire Audit Fees Received in Advance
18 Evaluation of Cost of Products
19 Expression of Opinion on Financial Statements
20 Failed to Supply Information Called For
21 Failure to Communicate with the Previous Auditor
22 Failure to Disclose Material Facts
23 Failure to Observe the Regulations
24 Failure to Obtain Information
25 Grossly Negligent in Conduct of Duties
26 Hosting Details on Website
27 Importance of KYC Requirements for a Chartered Accountant’s Practice
28 Independence of Auditor
29 Loan from a Company
30 Maintenance of Books of Account
31 Maintenance of Branch Office in the Same City
32 Making Roving Inquiries
33 Minimum Audit Fee
34 Money of Clients to be Deposited in Separate Bank Account
35 Not Exercising Due Diligence
36 Power of Signing Reports and Financial Statements
37 Precautions before Commencing the Audit Work
38 Printing of Details of Firms on Personal Letterheads
39 Providing Management Consultancy and Other Services
40 Publishing an Advertisement Containing Photograph
41 Putting Name Board of the Firm at Residence
42 Record of Audit Assignments
43 Referral Fee from Lawyer
44 Responding to Tenders
45 Sale of Goodwill
46 Securing Professional Work
47 Sharing Fees with an Articled Clerk
48 Soliciting Work Directly or Indirectly
49 Specific Permission to be Obtained
50 Submitting False Information to the Institute
51 Submitting Information as Authorised Representative
52 Undercutting of Fees
53 Undertaking Tax Representation Work
54 Using Designation of CA and Advocate Simultaneously
55 Using Designation Other Than a CA and Providing Details of Services Offered

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