Thursday, 8 January 2015

Rubber Stamps required for a Chartered Accountant

For a Chartered Accountant in Practice his validation or attestation is done through his Rubber Stamp.

The elements which need to form part of the rubber stamp are as follows

Firm Seal for Attestation

Sample for reference

For Proprietorship Firm

1. Name of the firm                                                                        
2. Firm Number (FRN)
3. Membership Number (Optional)                                      

For Partnership Firm

1. Name of the firm
2. Firm Number (FRN)


Membership number is not required, usually that is written by hand, because in case of a Partnership firm there are multiple members therefore whoever signs the report will write down his membership number.

Preferably a round shaped stamp should be used with the firm name encircling outer side and the FRN number inside the circle.




Signature Stamp

This will primarily contain the name of the firm some space below it and the word 'Proprietor'or 'Partner' as the case may be like the sample below.

Sample for reference


Generic Stamps

Some generic stamps as follows

1. CERTIFIED TRUE COPY
2. CERTIFIED AS PER RETURN OF INCOME FILED
3. DATE STAMP






3 comments:

  1. What an informative article! My Professor Dr. Aloke Ghosh also says that Rubber Stamps are essential for the Chartered Accountants. The Rubber Stamps are used for his validation. I am glad that you shared complete details about these Stamps!

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  2. Sir,
    Can you explain when to use which stamp? Like on P&L Balancesheet which stamp, for schedules to accounts, Computation, ITR ack which stamp. For tax audit report, how to use these stamps. Where to use initials & where full sign

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