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Ethical Standards Board
The Institute of Chartered Accountants of India
4th August, 2021
Engaging in Derivatives' transactions by members in practice

It is permissible for a member in practice to engage in derivative transactions in his personal capacity, but not in professional capacity i.e for clients. Such engagement in derivatives would not be violative of provisions of Clause (11) of Part-I of First Schedule to The Chartered Accountants Act, 1949.

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