What is a chartered accountant (CA)?
Reviewed by Ranga & Company
CA: A chartered accountant (CA) is a member of the Institute of Chartered Accountants of India (ICAI). Only a CA holding a certificate of practice can sign statutory audits, tax audits and many certificates.
At a glance
- Regulated by
- ICAI, under the Chartered Accountants Act, 1949
- Reserved work
- Statutory audits, tax audits (44AB), certificates with UDIN
- Firm ID
- Firm Registration Number (FRN) issued by ICAI
- Verify
- ICAI member and firm search; UDIN check at udin.icai.org
- Advertising
- ICAI rules restrict how CAs can advertise or solicit work
What only a practising CA can do
- Sign the statutory audit report of a company, or an LLP above the audit limits
- Sign a tax audit report (Forms 3CA/3CB and 3CD) under section 44AB
- Issue certificates such as net-worth, turnover, fund-utilisation and 15CB certificates
CA firm or tax consultant?
| Work | Tax consultant | Practising CA |
|---|---|---|
| ITR, GST, TDS returns | Yes | Yes |
| Bookkeeping and payroll | Yes | Yes |
| Notice replies (most) | Yes | Yes |
| Statutory and tax audits | No | Yes |
| Certificates with UDIN | No | Yes |
Ranga & Company is a tax consultancy; audits and certificates are signed by our partner CA firm.
How to check a CA before you hire
- Ask for their ICAI membership number and the firm's FRN
- Verify both on the ICAI website
- For any certificate or audit report, check the UDIN at udin.icai.org
- Get the scope and fee in writing
Common mistakes
- Hiring someone who signs 'CA' without checking membership
- Accepting a certificate without a UDIN, which banks and authorities reject
Frequently asked questions
Is a CA required to file an income tax return?
No. Any taxpayer can file their own return, and tax consultants file returns for clients. A CA is required only when a tax audit report or a certificate has to be signed.
How do I verify a chartered accountant in Jodhpur?
Ask for their ICAI membership number and firm registration number and check them on the ICAI website. Certificates they issue must carry a UDIN, which can be verified online.
How do I choose a CA firm in Jodhpur?
Match the firm to the work, verify ICAI credentials, compare written quotes, and read recent Google reviews. Our comparison of Jodhpur CA firms walks through it.
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