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EXAMINATION
No. 13 -CA (EXAM)/UFM / I / M / 2K2 / DD-36620 / R NO. 23081: In exercise of the powers conferred by Regulation 41 read with Regulation 176 of the Chartered Accountants Regulations, 1988, the Coulcil of the Institute of Chartered Accountants of India has decided that the appearance of Shri Rajesh Kumar Sharma, S/o Shri Madan Lal Sharma, House No 23081, in the Chartered Accountants Intermediate Examination held in May 2002 be cancelled and that he be debarred from appearing in the said Examination till and inclusive of the examination to be held in May 2003.

Accordingly, appearance of Shri Rajesh Kumar Sharma in the Chartered Accountants Intermediate Examination held in May, 2002 vide Roll No. 23081 stands cancelled. He also stands debarred from appearing in the said examination to be held in May, 2003.
No. 13 -CA (EXAM)/UFM/I/M/2K2/KK-51983 / R NO. 55579: In exercise of the powers conferred by Regulation 41 read with Regulation 176 of the Chartered Accountants Regulations, 1988, the Council of the Institute of Chartered Accountants of India hs decided that the appearance fo Shri Subhodh Kumar Yadav, S/o Shri Mahesh Maht, A-66, Satelite Colony, Dhurwa, RANCHI-834 004 vide Roll No. 55579 in the Chartered Accountants Intermediate Examination held in May 2002 be cancelled and that he be debarred from appearing in the said Examination til and inclusive of the examination to be held in November, 2002.

Accordingly, appearance of Shri Subodth Kumar Yadav in the Chartered Accountants Intermediate Examination held in May, 2002 vide Roll No. 55579 stands cancelled. He also stands debarred from appearing in the said examination to be held in November 2002.
No. 13-CA (EXAM)/UFM/F/M/2K2/CC-34912/R NO. 21129: In exercise of the powers conferred by Regulation 41 read with Regulation 176 of the Chartered Accountants Regulations, 1988, the Council of the Institute of Chartered Accountants of India has decided that the apperance of Shri Ajay Kumar Agarwal, S/o Shri Gopi Ram Agarwal, 91/A Manicktla, PO - Makhla, Dist. HOOGHLY - 712245 vide Roll No. 21129 in the Chartered Accountants Final Examination held in May 2002 be cancelled.

Accordingly appearance of Shri Ajay Kumar Agarwal in the Chartered Accontans Final Examination held in May 2002 vide Roll No 21129 stands cancelled.
No. 13-CA (EXAM)/UFM/FNL/N/2K2/CC-39445/R NO. 21340 : In exercise of the powers conferred by Regulation 41 read with Regulation 176 of th Chartered Accountants Regulation, 1988, the Council of the Institute of Chartered Accountants of India has decided that the appearance of Shri Vikas Jhunjhunwala S/o Shri Bimal Kumar Jhunjhunwala, Shri Shyam Kunj, P-300, C I T Road. Scheme VI M, KOLKATA - 700 054 vide Roll No. 21340 in the Chartered Accountants Final Examination held in May 2002 be cancelled and that he be debarred from appearing in the said Examination till and inclusive of the examination to be held in November, 2002.

] Accordingly appearance of Shri Vikas Jhunjhunwala in the Chartered Accounts Final Examination held in May, 2002 vide Roll No. 21340 stands cancelled. He also stands debarred from appearing in the said examination to be held in November 2002.
No. 13-CA (EXAM)/ UFM/Fnl / M/2K2/CC-23479 / R NO. 26930: In exercise of the powers conferred by Regulation 41 read with Regulation 176 of the Chartered Accountants Regulations 1988, the Council of the Institute of Chartered Accountants of India has decided that the appearance of Ms. Savita Chamaria, D/o Ram Gopal Chamaria, Flat No.12. Bradbury House, Om Shivam Co-op. Hsg. Soc.Ltd, Plot No. 185, Shree Pubjab Society, Andheri (East) Mumbai - 400 093 vide Roll No. 26930 in the Chartered Accountants Final Examination held in May 2002 be cancelled and that she be debarred from appearing in the said Examination till and inclusive of the examination to be held in May 2003.

Accordingly, appearance of Ms. Savita Chamaria in the Chartered Accountants Final Examination held in May, 2002 vide Roll No. 26930 stands cancelled. She also stands debarred from appearing in the said examination to be held till and inclusive of in May 2003.
No. 13-CA (EXAM) / UFM/FDN / M/ 2K2/WFC - 97039 R No. 17610: In exercise of the powers conferred by Regulation 41 read with Regulation 176 of the Chartered Accountants Regulations, 1988, the council of the Institute of Chartered Accountants of India has decided that the appearance of Shri Niravkumar A, GANDHI, S/o Shri Aravindkumar Vadilal Gandhi, Aravind Medicl Store, Anand Mangal Chamber, Main Bazar, TANKARA - 363 650, vide Roll No. 17610 in the Chartered Accountants foundation Examination held in May 2002 be cancelled and that he be debarred from appearing in the said Examination till and inclusive of the examination to be held in May, 2003.

Accordingly, appearance of Shri Niravkumar A, Gandhi in the Chartered Accountants Foundation Examination held in May, 2002 vide Roll No. 17610 stands cancelled. He also stands debarred from appearing in the said examination to be held till and inclusive of May, 2003.
No. 13-CA (EXAM)/UFM/I/M/2K2/CC-26516/ R NO. 12876: In exercise of the powers conferred by Regulation 41 read with Regulation 176 of the Chartered Accountants Regulations 1988, the Council of the Institute of Chartered Accountants of India has decided that the appearance of Shri Bibhudhendu Mishra S/o Shri Kanduri Charan Mishra, R.No. 37, Sharieff Mansion, Lonallathambi Street,Triplicane, CHENNAI -600 005, vide Roll No. 12876 in the Chartered Accountants Intermediate Examination held in May 2002 be cancelled and that he be debarred from appearing in the said Examination till and inclusive of the examination to be held in May 2003.

Accordingly, appearance of Shri Bibhudhendu Mishra in the Chartered Accountants Intermediate Examination held in May, 2002 vide Roll No 12876 stands cancelled. He also stands debarred from appearing in the said examination till and inclusive of the examination to be held in May, 2003.
No. 13-CA (EXAM)/UFM/Fnl/M/2K2/DD-49180 /R.NO. 9661:/ In exercise of the powers conferred by Regulation 41 read with Regulation 176 of the Charterred Accountants Regulations, 1988, the Council of the Institute of Charterred Accountants of India has decided that the appearance of Shri Alok Gupta, S/O Shri M.K. Gupta, 5C/44 New Rohtak Road, New Delhi-110 005 vide Roll No. 9661 in the Charterred Accountants Final Examination held in May 2002 be cancelled and that he be debarred from appearing in the said Examination till and inclusive of the examination to be held in November, 2002.

Accordingly, appearance of Shri Alok Gupta in the Chartered Accountants Final Examination held in May 2002 vide Roll No. 9661 stands cancelled. He also stands debarred from appearing in the said examination t be held in November 2002.
No. 13-CA (EXAM)/UFM/I/M/2K2 DD-49786/R NO. 19447: In exercise of the powers conferred by Regulation 176 of the Charterred Accountants Regulations, 1988, the Council of the Institute of Chartered Accountants of India has decided that the appearance of Ms. Anuradha Bhatnagar, D/o Shri M.M. L. Bhatnagar, P-234, HIG Duplex, Sector-12, Pratap Vihar, GHAZIABAD- 201 009 vide Roll No. 19447 in the Charterred Accountants Intermediate Examination held in May 2002 be cancelled and that she be debarred from appearing in the said Examination till and inclusive of the examination to be held in November, 2002.

Accordingly, appearance of Ms. Anuradha Bhatnagar in the Chartered Accountants Intermediate Examination held in May, 2002 vide Roll No 19447 stands cancelled. She also stands debarred from appearing in the sadi examination to be held in November 2002.
No. 13 CA (EXAM) UFM/I/M/2K2/KK-39555/ R.NO. 19448: In exercise of the powers conferred by Regulation 41 read with Regulation 176 of the Chartered Accountants Regulations, 1988, the Council of the Institute of Chartered Accountants of India has decided that the appearance of Shri Shakeel Ahmed, S/o Shri Shabbir Ahmed, 58, Village Mirzpur, Near Sector 12, Vijay Nagar, GJAZIABAD-201 009 vide Roll No. 19448 in the Chartered Accountants Intermedite Examination held in May 2002 be cancelled and that he be debarred from appearing in the said Examination till and inclusive of the examination to be held in November, 2002.

Accordingly, appearance of Shri Shakeel Ahmed in the Charterred Accountants Intermediate Examination held in May, 2002 vide Roll No. 19448 stands cancelled. He also stands debarred from appearing in the said examination to be held in November 2002.
No. 13 -CA (EXAM)/UFM/I/N/2K1/KK-48661/R NO. 64202: In exercise of the powers conferred by Regulation 41 read with Regulation 176 of the Chartered Accountants Regulations, 1988, the Council of the Institute of Charterred Accountants of India has decided that the appearance of Shri Jitendra Gupta, S/O Shri Laxman Lal Gupta, B-16/32, Pandey Haweli Varanasin (U.P.)-221 001 vide Roll No. 64202 in the Chartered Accountants Intermediate Examination held in November 2001 be cancelled and that he be debarred from appearing in the said Examination till and inclusive of the examination to be held in May 2002.

Accordingly, appearance of Shri Jitendra Gupta in the Chartered Accountants Intermediate Examination held in November, 2001 vide Roll No 64202 stands cancelled. Further his appearance in the said examination held in May, 2002 vide Roll No 55994 also stands cancelled.
No. 13-CA (EXAMS)UFM -Int / N/ 2K-1-2002/R No. 55115/KK-50041: In exercise of the powers conferred by Regulation 41 read with Regulation 176 of the Charterred Accountants Regulations, 1988, the Council of the Institute of Charterred Accountants of India has decided that the appearance of Shri Kuhsh Naveed, S/o Shri Abrar Ahmad, Latif Medical Store, Nagla Bari, Chauraha, Bye Pass Road, Firozabad (U.P.) - 283 203, vide Roll No 55115, in the Charterred Accountants Intermediate Examination held in November, 2001 be cancelled.

Accordingly, appearance of Shri Khush Naved in the Charterred Accountants Intermediate Examinatio held in November, 2001 vide Roll No. 55115 stands cancelled.
No. 13-CA (EXAM)/UFM/FDN/M/2K2 /WFC-96741 / R No.421: In exercise of the powers conferred by Regulation 41 read with Regulation 176 of the Charterred Accontants Regulations, 1988, the Council of the Institute of Charterred Accountants of India has decidede that the appearance of Ms Ekta P Shah, D/o Shri Prashant Shantilal Shah, 8, Shri Arjar Society , Satelite Road, Ramdev Nagar, Ahmedabad - 380 015 vide Roll No 421, in the Charterred Accountants Foundation Examination hled in May, 2002 be cancelled and that she be debarred from appearing in the said Examination till and inclusive of the examination to be held in November 2002.

Accordingly, appearance of Ms. Ekta. P. Shah in the Charterred Accontants Foundation Examination held in May 2002 vide Roll No. 421 stands cancelled. She also stands debarred from appearing in the said examination to be held in November 2002.
No. 13 -CA (EXAM)/UFM/FDN/M/2K2/SFC-43341/R No.01927: In exercise of the powers conferred by Regulation 41 read with Regulation 176 of the Chartered Accountants Regulation, 1988, the Council of the Institute of Charterred Accountants of India has decided that the appearance of Shri Pratapchandra Balakrishna, S/o Shri Balakrishna Shetty, Thadekally Nulavapa Village, Nulavara Post, Udupi - 576 213, vide Roll No. 01927, in the Charterred Accountants Foundation Examination held in May, 2002 be cancelled and that he be debarred from appearing in the said Examination till and inclusive of the examination to be held in November, 2002.

Accordingly, apperance of Shri Pratapchandra Balakrishna in the Chartered Accountants Foundation Examination held in May, 2002 vide Roll No No. 01927 stands cancelld. He also stands debarred from appearing in the said examination to be held in November 2002
Sd/
(V. Seshadri)
Joint Secretary (Exams)
 
NOTIFICATION (Charterred Accountants)
No. 1-CA(7)66/2002:In pursuance of Sub-regulation (1) of Regulation 135 of the Charterrred Accountants Regulations, 1988 it is hereby notified that Shri Agarwal Bhanu Prakash, FCA, (Membership No. 52857) who was elected to the Seventeenth Eastern Indi Regional Council of the Institute of Chartered Accountants of India from Eastern Region, has resigned from the membership of the said Regional Concil on 28th May, 2002. In accordance with the provisions of the aforesaid sub-regulation, his resignation shall take effect from the date of publication of this notification in the Gazette of India.
Sd/-
Dr. Ashok Haldi
Secretary
 
1-CA(7)63/2002
NEW DELHI:2ND August, 2002
NOTIFICATION (Charterred Accountants)
No.1-CA(7)63/2002: In exercise of the powers conferred by clause (ii)of Part-II of the Second Schedule to the Charterred Accountants Act, 1949, the Council of the Institute of Charterred Accountants of India hereby specifies that a member of the Institute shall be deemed to be guilty of professional misconduct if he accepts appointment as auditor of a concern while he is indebted to the concern or has given any gurantee or provided any security in connnection with the indebetedness of any third person to be concern, for limits fixed in the statue and in other cases for amount exceeding Rs. 10,000/-

Explanation:-
  1. For the above purpose, the term 'auditor' does not include internal auditor, concurrent auditor or an auditor giving report to the Management.

  2. Fro the above purpose, the limit of Rs. 10,000/- shall be the aggregate amont in respect of the proprietor and / or the partner/s of the firm of charterred accountants.

Sd/-
Dr. Ashok Haldi
Secretary
COUNCIL OF THE ICAI APPROVES RECOMMENDATIONS TO STRENGTHEN THE AUDITING PRACTICES COMMITTEES
The Auditing Practices Committee of the Institute of Charterred Accountants of India (ICAI) was established in 1982 with inter alia, the objectives of preparing the Statements on Standard Auditing Practices (SAPs) Guidelines Notes on matters related to auditing, etc. At its 226th metting held at New Delhi, the Council of the Institute of Charterred Accountants of India (ICAI) approved the recommendations of teh Auditing Practices Committee to strengthen the rold being played by it in the growth and development of the profession of Indian accountanncy. The Council also approved renaming of the Committeeas, "Auditing and Assurance Standards Board" (AASB) with immediate effect to better reflect the activities being undertaken by the Committee. Apart from changes designed to strengthen the process for establishing auditing and assurance standards, such a move would bring about greater transparency in the working of the Auditing Practices Committee now known as the Auditing and Assurance Standards Board (AASB).

The Council also approved the renaming of the Statements on Standard Auditing Practices (SAPs) as, "Auditing and Assurance Standards" (AASs).

The important recommendations approved by the Council to strengthen the Committee in better achievement of its objectives include representation of outside bodies, inviting comments specifically from outside bodies etc. The details of the said recommendtions are as follows:

I. Outside Bodie's Representation
In order to have views of the cross section of the society, the AASB, would also have the following four as special invites at its meetings:
(a) One representative from the Reserve Bank of India
(b) One representative from the Indian Institute(s) of Management, Ahmendabad, Bangalore, Kolkatta, Indore, Kochi, and Lucknow;
(c) One representative from the Confederation of Indian Industries, Associated Chambers of Commerce and Industry and Federation of Indian Chambers of Commerce and indusry;
(d) One representative from the Securities and Exchange Board of India.

Views of Specific Bodies Also
The Exposure Drafts issued by the AASB would be sent to certain specific bodies like stock exchanges, IRDA, etc. for their views and comments.

III. Public Hearing
A public hearing on the Exposure Drafts issued by the AASB would also be held.
CGA Canada has given an Advanced Standing status to ICAI members
Certified General Accountant Association of Canada (CGA) is a national self regulating assocition of 55000 CGAs. CGA sets national education standards, professional standards and practices, provides services to affiliates and members, contributes to IAS setting process, and represents the CGA profession nationally in Canada. It works with provincial institutes in Canada to deliver the CGA pogram. It also promotes professionalism through a Code of ethical principles and rules of conduct and mandatory CPE requirements.

CGAs are professional accountants provide services mainly in taxation and financial consultancy to business of all sizes. They are also employed in industry, commerce, academia and government. They offer higherst standards of expertise in IT and Strategic Business Management. In Canada, one can earn the graduation and CGA concurrently. Practical work experience can be earned while working in public accounting firms or in financial management positions in industry, commerce or government in or outside Canada. There are five modules with 16 papers to acquire the qualification. Effectively the exemption from 11 papers is given for ICAI members.

CGA also plays a support role to the provincial institutes for qualification process through setting education and professional standards. It also regulates the peer review system for CGAs who are in public practices.

CGA is a trusted professional Accountant in Canada. They are considered as taxation, IT and business management experts.

Recently, CGA has granted a status of advanced standing to the members of ICAI. The following analysis will provide help in identifying how the CGA considers the ICAI qualification as on date:
  • Advanced standing status to the candidate if he/she is holding on ICAI qualification and an Indian University degree.

  • The advanced standing status means that the candidates have to attempt level 4 and professional level CGA Exams.

  • The Paper wise exemption status is as under based on each individual case:

IT NATIONAL SEMINAR ANNOUNCEMENT

National IT Seminar on

Challenges of Technology Revolution
At Hotel Taj Regency, Gomati Nagar, Lucknow on 5th October, 2002
The IT Committee of ICAI, in association with Lucknow, Branch of CIRC of ICAI proposes to conduct the above seminr.
Further Details: Would be hosted on the website of the Institute at www.icai.org.
Delegate Fees: It has been decided to charge the fee on the following basis to cover costs of venue, course conduct, faculty, printing / course materials, lunch tea / coffee etc: (a) ICAI Members Rs. 600/- (b)others @ Rs. Rs. 1,000/-
Registration: On first-come-first-serve basis by sending applications to Programme Coordinator along with the requisite fees through DD in favour of "Lucknow Branch of WIRC of ICAI
CPE Credit: CPE credit of 4 hours would be given Programme Director 1: Mr. Santhana Krishnan, FCA Chairman, IT Committee - ICAI Phone 044-8530077, 8530088
Programme Director 2: Mr. Manoj Fadnis, FCA Vice-Chairman, IT Committee - ICAI, Phone: (0731) 514448, 527716, 9826027716, Email fgcpl@sancharnet.in
Programme Coordinator: Mr. Rajesh Kumar Srivastava, Chairman Lucknow Branch of CIRC of ICAI, "Jagriti", Vikash Khand-I, Institutional Area, Gomti Nagar, Lucknow-226010.Telephoe(0522)301524, 348835, 9838090908, Email rajeshassociates@redeiffmail.com
CLASSIFIEDS
No. 4151: Delhi based CA firm requries experenced CAs and newly qualified Chartered Accountants, Articles, Semiqualified havein long term interest in practising with good communication skills, Attractive remuneration good prospects and exposure for hard working candidates Contact immediately :5761916 / 5722222 / 5716777.

No. 4152: CA wishes to takeover running practice of any CA firm in Kolkata, Good will will be paid. Also partnership proposals welcome. Please phone (033)4228999.
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