Ca
Querist :
Anonymous
(Querist) 17 October 2011
This query is : Resolved
Can a chartered accountant in practice is eligible to practice as aadvocate?.If not, under which clause it was restricted..if yes,should i get any prior permission in bar council..please clarify me..In my knowledge i can..but i have to get prior permission..is it correct??
M.Sheik Mohammed Ali
(Expert) 17 October 2011
without law degree and AIBE registration you will not practice as an advocate.
Shailesh Kumar Shah
(Expert) 17 October 2011
I agree with Expert : M.Sheik Mohammed Ali.
are you CA?
Do you know that member of icai can not engage in other profession?
Sankaranarayanan
(Expert) 17 October 2011
Analysis of Bombay High Court ruling in Lawyers Collective vs Bar Council of India and others, ruling dated 16th Dec 2009
The Bombay High court delivered an interesting ruling that may, literally speaking, have far reaching consequences for chartered accountants, company secretaries or others who are not “advocates” and yet give opinions on interpretation of any law, or draft legal documents, and so on. The ruling is on the point whether the phrase “practice of law” or “profession of law” as used in the Advocates Act includes areas of non-litigious practice such as drafting, giving of opinions, etc. The Bombay High Court answered this question in the affirmative.
The litigation in this case may not have been intended against chartered accountants or company secretaries, but may really affect them. The litigation was essentially directed against foreign law firms that were permitted by the RBI several years ago to open liaison offices in India, which were engaged in non-litigious legal work in India. Question was, whether such practice was possible without being an “advocate” registered with the Bar Council.
The Bombay High court considered rulings from overseas. It is clear that in the USA, people are quite often surprised by the fact that in India, someone other than a lawyer may give a legal opinion or draft legal documents. However, this is a consistent practice in India. Opinion on tax matters and corporate laws is quite commonly given by chartered accountants and company law professionals who are not “advocates”. However, going by the Bombay High Court ruling, both litigation work as also drafting/opinion work amounts to “profession of law” and therefore, only advocates are permitted to carry out the same, even if it be pertaining to tax laws or corporate laws.
The judgment, thus, has far reaching consequences. In fact, the implications of the decision on fellow professionals such as chartered accountants and company secretaries were never pointed out before the court. The implications pertaining to drafting of documents or giving of an opinion by bureaucrats were, but the court rubbished that ground, since the bureaucrat in question is giving such opinions or drafting documents in course of employment.
Notably, there is a massive difference between practice of law in the USA and in India. In India, we have, over the years, consciously promoted several quasi-judicial bodies that are not “courts” but render justice in several matters. Chartered accountants and company secretaries are allowed to practice even litigious matters before these forums. Hence, there is no comparability between the US position and that in India, where even litigation in certain specialized branches of law can be carried out by persons who are not “advocates”. If the meaning of the phrase “profession of law” is ambitiously interpreted as implied by the Bombay High court ruling, then the permission granted by several subordinate laws to chartered accountants to appear before the Tax Tribunals and company secretaries to appear before the Company Law Board would contradict the provisions of the Advocates Act. Or, if it is admitted that it is perfectly legal in India for a chartered accountant to appear before the Tax Tribunal and a company secretary to appear before the CLB, there is no reason why such professionals cannot give opinions on matters on which they are entitled to plead. There is even no reason why a proceeding before a Tax Tribunal will be limited to the interpretation of the Income Tax Act. It is well known that several tax rulings are based on interpretation of several laws, even areas such as Hindu law. Many famous rulings of the Supreme Court on family law have come due to tax litigation. Likewise, several matters before CLB may involve complicated questions of stamp duty, etc.
Given the fact that law in India recognizes several professionals who are entitled to plead, the practice relating to opinions and drafting cannot be limited to “advocates”. In fact, the US rulings that the Bombay High court has cited state that the intent behind limiting practice of law only to recognized professions is that unqualified and irresponsible people do not mislead public while rendering non-litigious services. That is not the case with chartered accountants and company secretaries, which are as much regulated professions as advocates.
Hence, the effect of the Bombay High Court must stay limited only to the matter on which it opined in the instant case – liaison offices of foreign law firms.
Guest
(Expert) 17 October 2011
If you are a practising CA, you need to first check rules of business prescribed by the ICAI for its members.
prabhakar singh
(Expert) 17 October 2011
NO is the answer.A CA can be either CA Or An ADVOCATE if has a degree recognized by BAR COUNCIL but he can go only on one route,he can not be both.
Guest
(Expert) 17 October 2011
Can a chartered accountant in practice is eligible to practice as advocate ?
No.You have to take a sanad from the recognized bar council and for that you have to take LLB degree.so first take a law degree and after that apply for sanad.
Shonee Kapoor
(Expert) 17 October 2011
Useful discussion on the subject, thanks to all the experts for enlightenment.
Regards,
Shonee Kapoor
harassed.by.498s@gmail.com
Raj Kumar Makkad
(Expert) 17 October 2011
Ask from author whether he is satisfied or not?
Querist :
Anonymous
(Querist) 19 November 2011
Thank you sirs...i have qualified as CA and LLB from reg.university..In CA ACT.1949,it says you can practice as ADVOCATE..no bar from ICAI point of view.the act gave certain exemption for those professionals to practice..Advocacy prof included there..Only i wanted to know is whether is any act which prohibit me from practicing as Advocate..and y that prohibition..if i did what is the consequences??
Guest
(Expert) 19 November 2011
If the CA Act 1949 authorises a CA to pracise as an advocate, probably, section 33 of Advocates Act 1961 may help you to solve your problem. The said section makes a provision as follows:
"Except as otherwise provided in this Act OR IN ANY OTHER LAW for the time being in force, no person shall, on or after the appointed day, be entitled to practise in any court or before any authority or person unless he is enrolled as an advocate under this Act"
Shailesh Kumar Shah
(Expert) 20 November 2011
Extract of Chartered Accountants Regulations:-
190A. Chartered accountant in practice not to engage in any other business or occupation
A chartered accountant in practice shall not engage in any business or occupation other than the profession of accountancy, except with the permission granted in accordance with a resolution of the Council.
Shailesh Kumar Shah
(Expert) 20 November 2011
191. Part-time employments a chartered accountant in practice may accept Notwithstanding anything contained in regulation 190A but subject to the control of the Council, a chartered accountant in practice may act as a liquidator, trustee, executor, administrator, arbitrator,receiver, adviser or representative for costing, financial or taxation matter, or may take up an appointment that may be made by the Central Government or a court of law or any other legal
authority or may act as a Secretary in his professional capacity, provided his employment is not on a salary-cum-full-time basis.
Hope your query has solved fully.
