tag:blogger.com,1999:blog-28670887276243176042011-04-21T15:37:18.147-07:00Anuraghttp://www.blogger.com/profile/11051981183159977591noreply@blogger.comBlogger11100tag:blogger.com,1999:blog-2867088727624317604.post-43568157745959815872008-05-08T21:55:00.000-07:002008-05-08T22:00:15.072-07:00<strong>CA Act 1949<br /><br />FIRST SCHEDULE<br /><br />Part I</strong><br /><br />1<br />Practice in his own name<br />-Not = CA<br />-Not = Partner/Employee<br /><br />2<br />Pays/Agrees to pay<br /><br />3<br />Accepts/Agrees to accept<br /><br />4<br />Partnership<br /> =CA<br /> =Professional Body<br /><br />5<br />Secures Biz<br /> Either Not = Partner/Employee<br /> Or = Means Not Open to a CA<br /><br />6<br />Solicits Biz (C/A/I)<br />- From another CA<br />- Tender<br /><br />7<br />- Advertises attainments<br />- Designation<br /><br />8<br />Previous Auditor<br />(without communicating in writing)<br /><br />9<br />Ascertain <br />Section 225 requirements<br /><br />10<br />Audit Fees<br /> not = f (findings)<br /> not = f (profits)<br />except……<br /><br />11<br />Biz other than CA unless<br />= General Permission<br />= Specific Permission<br /><br />12<br />Allows to sign<br /> Not = Member / Partner<br /><br /><br /><strong>Part II</strong><br /><br />1<br />Pays/Agrees to pay..<br />Share of Salary from employment<br /><br />2<br />Accepts/Agrees to accept<br />Commision from….<br />Lawyer/broker/agent/customer<br /><br /><br /><strong>Part III</strong><br /><br />1<br />FCA<br /><br />2<br />Not = Info/Requirement<br /><br />3<br />Submits False Info<br />- Write-up<br />- Tender<br />- Inviting work from another CA<br /><br /><br /><br /><strong>SECOND SCHEDULE</strong><br /><br />1<br />Discloses Confidential Info of Client<br />unless……..<br /><br />2<br />Issues Certificate/Report…<br />(Without Examination)<br /><br />3<br />Forecast..as if vouches for accuracy<br /><br />4<br />Opinion on financial statement<br />Himself /Partner/Relative = Substantial Interest<br /><br />5<br />Material Fact<br /><br />6<br />Material Misstatement<br /><br />7<br />Either Not = Due Diligence<br /> Or = Negligence<br /><br />8<br />Obtain Adequate Information for Opinion<br /><br />9<br />Disclose in audit report….<br />Departure from audit procedure(GAAP)<br /><br />10<br />Money..<br />- Separate Bank Account<br />- Usage for Purposes Mentioned <br /><br /><strong>Part II</strong><br /><br />1<br />Provisions /Regulations/Guidelines<br />(Revise Notifications)<br /><br />2<br />Employee CA<br />Discloses Confidential Info<br /><br />3<br />Particulars submitted = false<br /><br />4<br />Defalcate/Embezzle<br /><br /><br />I have designed this chart in a manner that would facilitate quick revision on the exam eve<br /><br />Hope it serves your purpose well<div class="blogger-post-footer"><img width='1' height='1' src='https://blogger.googleusercontent.com/tracker/2867088727624317604-4356815774595981587?l=poweryourpreparation009.blogspot.com' alt='' /></div>Anuraghttp://www.blogger.com/profile/11051981183159977591noreply@blogger.com0