Clarifications on Ethical Issues

• Clarification for Members Regarding requirement to register as Investment Adviser (IA) with SEBI
• Consent for appointment not to constitute acceptance of Audit.
• Issuance of Advisory on use of designation "Chartered Accountant" or prefix "CA" by members while expressing views on professional/non-professional matters publicly including on social media. - Note
• Clarification with regard to Chartered Accountants in Practice/Firms of Chartered Accountants registering themselves on GeM (Government e-marketplace) Portal
• Continuing Audit in case of pending Fees of earlier year(s)
• Clarification on a member in practice being a Karta of a HUF making investment.
• Clarifications on some commonly asked queries pertaining to elected representatives of ICAI and the general members of ICAI
• Clarification on Concurrent Auditor undertaking the assignment of Quarterly Review.
• Clarification on Tax Audit Assignments
• Clarification on acting as recovery consultant in Banking Sector
• Clarification on Sharing of Fees with Government
• Clarification regarding (1) Listing with bodies creating data-base for independent directors of Chartered Accountants and (2) Acting as E-Intermediary.
• Clarification on Chartered Accountants acting as Direct Selling Agent (DSA)- Ethical issues involved.
• Clarification regarding transfer of Goodwill of Chartered Accountant Firms
• Clarification on whether the Auditor of a Subsidiary Company can be a Director of its Holding Company.
• Clarification on the Appointment of an auditor in case of indebtedness.