Practice requirements

Institute regulations relating to public practice outline the structures that members can use.  Where a firm wishes to use the CA logo and/or the desciption 'Chartered Accountants' further regulations apply.  Non-member partners may qualify to become affiliate members for the firm to be entitled to use the CA description or logo. 

Practices dealing with client monies must operate a trust account in accordance with APS 10 - Trust Accounts. 

Advertising, marketing and solicitation are permitted within guidelines set in regulations.

Regulations also apply in relation to the business stationery of practices.

Guidance in relation to fees, disputes and ownership of documents is available in guidance notes and regulations.

Article last updated 3 February 2012