The firms are required to intimate the Institute about any change in the constitution of firms within a month of the change in the Form 18. It has, however, been observed that many of the firms do not send the Form 18 in time and as a consequence they are required to apply for condonation which results into unnecessary delay and protracted correspondence between the firms and the ICAI. At times it causes a great amount of inconvenience to the firms and, needless to mention, extra time and efforts required at the Institute's level. In our endeavour to provide better and better services, it would be greatly helpful if the members do send the Form 18 in time to the concerned decentralised office of the Institute.

In case, due to unavoidable circumstances, the firms are not in a position to file Form 18 in due time, they can apply for condonation together with the prescribed documents as intimated in the ICAI Journal - April'2002 issue (Page No. 1238) alongwith the prescribed fee.

A small step may help us a great deal in raising quality of service.