1Advertisement of Professional Attainments
2Advising on Portfolio Management Services
3Allowing a Member Not Being a Partner to Sign Certificate
4Appointment as a Statutory Auditor of a PSUs’/Govt Company(ies)/Listed Company(ies) and Other Public Company(ies)
5Appointment of a Chartered Accountant in Practice as MD of a Public Limited Company
6Appointment of Auditor in case of Relative Holding Substantial Interest
7Bringing Disrepute to the Profession
8Certification of Financial Forecast
9Certification without Examining Books of Account
10Charging of Fees based on Percentage
11Compliance of Statutory Requirements Before Accepting Appointment
12Creation of Own Website by a Chartered Accountant/Firm of Chartered Accountants
13Delegation of Authority to the Employee
14Disclosure of Client’s Information
15Engaging into a Business
16Engaging into Business/Profession Other Than the Profession of CA
17Entire Audit Fees Received in Advance
18Evaluation of Cost of Products
19Expression of Opinion on Financial Statements
20Failed to Supply Information Called For
21Failure to Communicate with the Previous Auditor
22Failure to Disclose Material Facts
23Failure to Observe the Regulations
24Failure to Obtain Information
25Grossly Negligent in Conduct of Duties
26Hosting Details on Website
27Importance of KYC Requirements for a Chartered Accountant’s Practice
28Independence of Auditor
29Loan from a Company
30Maintenance of Books of Account
31Maintenance of Branch Office in the Same City
32Making Roving Inquiries
33Minimum Audit Fee
34Money of Clients to be Deposited in Separate Bank Account
35Not Exercising Due Diligence
36Power of Signing Reports and Financial Statements
37Precautions before Commencing the Audit Work
38Printing of Details of Firms on Personal Letterheads
39Providing Management Consultancy and Other Services
40Publishing an Advertisement Containing Photograph
41Putting Name Board of the Firm at Residence
42Record of Audit Assignments
43Referral Fee from Lawyer
44Responding to Tenders
45Sale of Goodwill
46Securing Professional Work
47Sharing Fees with an Articled Clerk
48Soliciting Work Directly or Indirectly
49Specific Permission to be Obtained
50Submitting False Information to the Institute
51Submitting Information as Authorised Representative
52Undercutting of Fees
53Undertaking Tax Representation Work
54Using Designation of CA and Advocate Simultaneously
55Using Designation Other Than a CA and Providing Details of Services Offered