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Law Aspire (Legal)     11 June 2018

Cs and cfo

A  Person who is a member of ICSI and also of ICAI  can be appointed as a CS and CFO of a Company. 
Is it allowed to hold two positions at one time?


 10 Replies

R.Ramachandran (Advocate)     11 June 2018

He can even be appointed as a Peon-cum-Clerk-cum-CS-cum-CFO.  There is no illegality about it.

Law Aspire (Legal)     20 June 2018

Sir are you sure?

R.Ramachandran (Advocate)     20 June 2018

What is there to doubt about?

What in your opinion, a person appointed as CS and CFO would be doing - which according to you may not be legal / permissible?

If you have something in your mind, why you think it is illegal and if you do not come out with facts, it will not be possible to clarify your doubt.

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Sankaranarayanan (Advocate)     24 December 2019

Members are not allowed to become whole-time Director of a company generally. However, a member in practice may become a Managing Director or a whole-time Director of a body corporate within the meaning of the Companies Act, 1956. 

Subject to the Council Guidelines of Corporate Form of practice. No, in terms of Clause (11) of Part I of First Schedule to the CA Act , in general, a Chartered Accountant in practice is not permitted to engagein any business or occupation other than the profession of Chartered Accountancy.

However, thereare following exceptions to it:- 1. A Chartered Accountant can be a director of a company (notbeing a managing director or a whole time director), unless he or any of his partners is interestedin such company as an auditor. 2. A Chartered Accountant in practice may engage in any businessor occupation with the permission granted in accordance with a resolution of the Council. 

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