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
2. Firm Number (FRN)
3. Membership Number (Optional)
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.
1. CERTIFIED TRUE COPY
2. CERTIFIED AS PER RETURN OF INCOME FILED
3. DATE 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 firm2. Firm Number (FRN)
3. Membership Number (Optional)
For Partnership Firm
1. Name of the firm
2. Firm Number (FRN)
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 follows1. CERTIFIED TRUE COPY
2. CERTIFIED AS PER RETURN OF INCOME FILED
3. DATE STAMP
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!
ReplyDeleteGlad you found it useful. :)
DeleteSir,
ReplyDeleteCan 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