1. Presentation by: CA R. A. Sharma, Jaipur ICAI, Jaipur Study Circle Meeting CA R. A. Sharma, Jaipur 15/03/2014 1

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6. 6 Advertisement :Member should not advertise for soliciting work. However on 14.05.2008 Council has issued guidelines for advertisements in which certain limited information with regard to the identity, introduction of firm and partners and nature of services provided are to be given in the write up issued, circulated and published. The write up should not contain false information and claim superiority over others, should not be indecent, should not contain testimonials concerning members, should not have name of the clients, font size should not be exceeding 14, should not have information about achievements, awards or any other position held.

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16. ICAI, Jaipur Study Circle Meeting CA R. A. Sharma, Jaipur 15/03/201416 Change of Auditors:Contd…. 6. Mode of sending notice of the resolution to members- can be sent by ordinary post, or publish in news paper also. 7. Auditor should ascertain the sufficient evidence with the company to indicate that the above notice has been sent. Dispatch register, postage register, postal certificate, should be verified. 8. Mode of sending notice to the retiring Auditor Deptt of Company Affairs Circular dated 17.10.1981-should be sent by Regd AD. 9. A copy of the relevant resolution passed appointing the auditor, duly verified by chairman of the meeting should be obtained by incoming auditor for his records. Change of Auditors:Contd…. 6. Mode of sending notice of the resolution to members- can be sent by ordinary post, or publish in news paper also. 7. Auditor should ascertain the sufficient evidence with the company to indicate that the above notice has been sent. Dispatch register, postage register, postal certificate, should be verified. 8. Mode of sending notice to the retiring Auditor Deptt of Company Affairs Circular dated 17.10.1981-should be sent by Regd AD. 9. A copy of the relevant resolution passed appointing the auditor, duly verified by chairman of the meeting should be obtained by incoming auditor for his records.

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