UNIQUE DOCUMENT IDENTIFICATION
Way to Authenticate Attested Documents
Time and again, various authorities across the country have reposed their faith in chartered accountants as professionals realising the work of their attributes like Integrity, Excellence and Independence. Based on the same, they are relying on various certifications being issued by chartered accountants in practice in the normal course of business. They look up to Chartered Accountants as reliable source of authentic information and to ensure compliance with various rules, regulations and procedures stipulated under different statutes. However, many instances have been brought to our attention wherein financial statements and certificates issued either by non members or members not holding Certificate of Practice have been relied upon by authorities as true statements and certificates. It needs no reiteration that a certificate issued by a practicing chartered accountant binds him to its accuracy and subject him to
Disciplinary Proceedings of the Institute, in case a complaint in that regard is filed with the Institute by the concerned authorities (or any affected party).
for full article click
http://220.227.161.86/24535cajournal_oct2011_31.pdf
By CA. Mukesh Saran
M.Com.,FCA, ISA-ICAI
Lucknow
Way to Authenticate Attested Documents
Time and again, various authorities across the country have reposed their faith in chartered accountants as professionals realising the work of their attributes like Integrity, Excellence and Independence. Based on the same, they are relying on various certifications being issued by chartered accountants in practice in the normal course of business. They look up to Chartered Accountants as reliable source of authentic information and to ensure compliance with various rules, regulations and procedures stipulated under different statutes. However, many instances have been brought to our attention wherein financial statements and certificates issued either by non members or members not holding Certificate of Practice have been relied upon by authorities as true statements and certificates. It needs no reiteration that a certificate issued by a practicing chartered accountant binds him to its accuracy and subject him to
Disciplinary Proceedings of the Institute, in case a complaint in that regard is filed with the Institute by the concerned authorities (or any affected party).
for full article click
http://220.227.161.86/24535cajournal_oct2011_31.pdf
By CA. Mukesh Saran
M.Com.,FCA, ISA-ICAI
Lucknow
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