The firm and its record.

Constitution

Ghosh Khanna & Co LLP is a firm of chartered accountants. It is constituted as a limited liability partnership under the Limited Liability Partnership Act, 2008, which gives the partnership a legal identity of its own while each partner remains personally bound by the professional rules of the Institute of Chartered Accountants of India.

A limited liability partnership of chartered accountants may carry on only the work a chartered accountant in practice may carry on. Its partners must be members of the Institute, and the firm is registered with the Institute under a firm registration number, which appears on every report it signs.

Establishment

The year in which the firm was established, and the year in which it was constituted as a limited liability partnership, are published once they have been matched with the Institute’s and the Registrar’s records.

The rules it works under

Chartered accountants in practice are regulated by the Chartered Accountants Act, 1949, and by the Institute’s Code of Ethics. Among other things, these rules:

• require independence from audit clients, and limit the other services a firm may provide to them;
• require a firm to communicate in writing with the previous auditor before accepting an audit;
• prohibit advertising and solicitation, other than the factual information permitted on a firm’s website;
• require client information to be kept confidential;
• subject the firm’s audit work to peer review by the Institute.

The Companies Act, 2013 adds its own rules for company audits: who may be appointed, for how long, and which other services an auditor may not provide (ss. 139–144).

Offices

The firm’s head office is in New Delhi and its branch is in Kolkata. Addresses are published on the offices page once they are matched with the Institute’s records.

The record

ICAI disclosures →