ICAI decides your certificate of practice by where you work, and only a full-time COP can sign an audit. Four answers; you get your status, what you may sign and a note for your file.
Kept only in this browser, for your next note.
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Also for members: Moving articles? · Your CPE hours this year
ICAI's own rule. “If any member is in full-time employment in any organization or paid assistant in any CA Firm, in that case Part Time COP will be granted. If member is not employed anywhere then Full Time COP will be granted.” — ICAI's FAQs on Member Services, updated 26 May 2026.
Your own business. A member engaged in another business or occupation that the Council has not permitted, generally or specifically, is not eligible for a COP. We don't decide which occupations are permitted — check ICAI's list or ask ICAI.Verify
On retainer. ICAI's rule names paid assistants, so a member who bills a CA firm fees as an independent consultant is, on our reading, not in employment and gets a full-time COP. If the firm treats you as an employee — salary, PF, Form 16 — expect ICAI to do the same.Verify
Attest work. Since 1 April 2005 a member in part-time practice may not perform attest functions — tax audits, other audits and certificates (ICAI Council, 241st meeting).
UDIN. Since 20 December 2025 only full-time COP holders can log in to DigiCA to generate a UDIN; others can only view UDINs generated earlier. Every attest document needs one.
The 2026 orders. In February 2026 ICAI's Disciplinary Committee found members guilty of signing tax audits without a COP, and reprimanded and fined ₹50,000 a member who held a full-time COP while in a full-time job. In September 2026 it held that a part-time COP holder cannot certify tax audit reports, and ICAI's quality board asked for such names to be removed.
No attest status needed. Preparing and filing returns, GST work and tax or business advice are not attest functions. This page says nothing about appearing before tax authorities.
Training articles. Under the Explanation to section 2(2) of the Chartered Accountants Act, 1949 (who is “in practice”), a salaried employee of a CA firm is deemed to be in practice only for training articled assistants. How many you may train is set by ICAI's regulations, and this page doesn't count it.Verify
Partners. A partner in a CA firm is a member in practice, but a member whose status is part-time still cannot sign the firm's audit reports. Whether you may be a partner while in a full-time outside job is not something we could confirm.Verify
On SSP. Apply for a COP in Form 6 (₹3,540 for an associate, ₹4,720 for a fellow) and record a job under “update employment/engagement”. A COP surrendered from 1 April by an application made by 30 April is cancelled without that year's COP fee.
Employer consent. Your employer's written consent before you take your own clients is good practice. We found no ICAI rule that requires it.
What this page does not do. It files nothing on SSP, does not decide whether your occupation is permitted, and does not count how many articled assistants you may train.
Your data never leaves this browser. Nothing you type is uploaded; your last answers and your name are remembered only in this browser.
This page applies ICAI's FAQs on Member Services (updated 26 May 2026), the Council's decision at its 241st meeting, the DigiCA UDIN rules and section 2(2) of the Chartered Accountants Act, 1949 to what you tell it. Two rows are our reading, not ICAI's words: a retainer billing fees, and your own business. It is not advice. If your case is unusual, ask ICAI in writing. ICAI's rules change — verify against its latest announcements. Maintained by a practising Chartered Accountant.