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of <h1>New Guidelines for Cost Accountant Firms Converting to LLPs: Naming, Registration, and Seniority Rules Explained.</h1> The guidelines issued by the Institute of Cost Accountants of India outline the process for converting Cost Accountant firms (partnership or proprietary) into Limited Liability Partnerships (LLPs) and forming new LLPs for practicing members. Effective from February 1, 2012, these guidelines require compliance with the LLP Act, 2008, and related rules. The guidelines cover naming conventions, registration procedures, and seniority criteria. Converted LLPs must adhere to existing regulations and maintain the same seniority as prior firms. The guidelines also address the continuity of statutory auditor roles post-conversion and apply to proprietary firms transitioning to LLPs.
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