New Form 18 under Chartered Accountants Regulations

New Form 18 under Chartered Accountants Regulations

New Form 18 under Chartered Accountants Regulations

No. 1-CA(7)/197/2021.—Whereas certain draft regulations further to amend the Chartered Accountants Regulations, 1988, were published as required by sub-section (3) of section 30 of the Chartered Accountants Act, 1949 (38 of 1949), in the Gazette of India, Extraordinary, Part III, Section 4, dated the 11th December, 2020, vide notification No.1-CA(7)/197/2020, dated the 10th December, 2020, inviting objections and suggestions from persons likely to be affected thereby, before the expiry of fortyfive days from the date on which the copies of the said Gazette containing the said notification was made available to the public;

And whereas the said Gazette was made available to the public on the 11th December, 2020;

And whereas the objections and suggestions received from the public on the said draft regulations have been considered by the Council of the Institute;

Now, therefore, in exercise of the powers conferred by sub-section (1) of section 30 of the aforesaid Act, the Council, with the approval of the Central Government, hereby makes the following regulations further to amend the Chartered Accountants Regulations, 1988, namely:-

  1. (1) These regulations may be called the Chartered Accountants (Amendment) Regulations, 2021.
    (2) They shall come into force on the date of their publication in the Official Gazette.
  2. In the Chartered Accountants Regulations, 1988, in Schedule “A”, for Form 18, the following Form shall be substituted, namely:-

Check out “ FORM 18‟ on page no. 6

Note: The principal regulations were published in the Gazette of India, Extraordinary, dated the 1st June, 1988 vide number 1-CA(7)/134/88 dated 1st June, 1988 and subsequently amended by the following numbers:-

(i) Notification No.1-CA(7)/1/89, published in the Gazette of India, dated the 7th October, 1989;
(ii) Notification No.1-CA(7)/10/90, published in the Gazette of India, dated the 19th January, 1991;
(iii) Notification No.1-CA(7)/11/90, published in the Gazette of India, dated the 19th January, 1991;
(iv) Notification No.1-CA(7)/12/91, published in the Gazette of India, dated the 23rd February, 1991;
(v) Notification No.1-CA(7)/13/90, published in the Gazette of India, dated the 2nd February, 1991;
(vi) Notification No.1-CA(7)/19/92, published in the Gazette of India, dated the 7th March, 1992;
(vii) Notification No.1-CA(7)/28/95, published in the Gazette of India dated the 1st September, 1995;
(viii) Notification No.1-CA(7)/30/95, published in the Gazette of India, Extraordinary dated the 13th March, 1996;
(ix) Notification No. 1-CA(7)/31/97, published in the Gazette of India, dated 16th August, 1997;
(x) Notification No. 1-CA(7)/44/99, published in the Gazette of India dated the 26th February, 2000;
(xi) Notification No.1-CA(7)/45/99, published in the Gazette of India, dated the 26th February, 2000;
(xii) Notification No.1-CA(7)/51/2000, published in the Gazette of India, Extraordinary, dated the 17th August, 2001;
(xiii) Notification No.1-CA(7)/59/2001, published in the Gazette of India, Extraordinary dated the 28th September, 2001;
(xiv) Notification No.1-CA(7)/64/2002, published in the Gazette of India, Extraordinary dated the 31st March, 2003;
(xv) Notification No.1-CA(7)/64A/2003, published in the Gazette of India, Extraordinary dated the 4th December, 2003;
(xvi) Notification No.1-CA(7)/83/2005, published in the Gazette of India, Extraordinary dated 28th July, 2005;
(xvii) Notification No.1-CA(7)/84/2005, published in the Gazette of India, dated the 17th June, 2006;
(xviii) Notification No. 1-CA(7)/92/2006, published in the Gazette of India, dated the 13th September, 2006;
(xix) Notification No. 1-CA(7)/102/2007(E), published in the Gazette of India, dated the 17th August, 2007;
(xx) Notification No.1-CA(7)/116/2008, published in the Gazette of India, dated the 25th September, 2008;
(xxi) Notification No.1-CA(7)/123/2008, published in the Gazette of India, dated the 3rd December, 2008;
(xxii) Notification No. 1-CA(7)/145/2012, published in the Gazette of India, Extraordinary dated the 1st August, 2012;
(xxiii) Notification No. 1-CA(7)/154/2014, published in the Gazette of India, Extraordinary dated the 22nd July, 2014;
(xxiv) Notification No. 1-CA(7)/167/2014, published in the Gazette of India, Extraordinary dated the 23rd January, 2015;
(xxv) Notification No.1-CA(7)/178/2016, published in the Gazette of India, Extraordinary dated the 25th May, 2017;
(xxvi) Notification No.1-CA(7)/193/2020, published in the Gazette of India, Extraordinary dated the 19th October, 2020.
(xxvii) Notification No.1-CA(7)/196/2021, published in the Gazette of India, Extraordinary dated the 23rd June, 2021.

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