Accountant eligibility for authorised representation redefined, excluding conflicted persons and recent fraud convicts from acting as representatives. The amendment redefines accountant for section 288 as a chartered accountant holding a valid certificate of practice and lists persons excluded from that definition for representation purposes, including ineligible company auditor candidates, assessees and close associates (partners, officers, relatives), persons holding securities or indebtedness to the assessee (with limited de minimis exceptions), business associates of prescribed nature, and persons convicted of fraud within ten years.
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Provisions expressly mentioned in the judgment/order text.
Accountant eligibility for authorised representation redefined, excluding conflicted persons and recent fraud convicts from acting as representatives.
The amendment redefines accountant for section 288 as a chartered accountant holding a valid certificate of practice and lists persons excluded from that definition for representation purposes, including ineligible company auditor candidates, assessees and close associates (partners, officers, relatives), persons holding securities or indebtedness to the assessee (with limited de minimis exceptions), business associates of prescribed nature, and persons convicted of fraud within ten years.
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