<h1>Conversion of Chartered Accountant firms into LLPs requires LLP Act compliance and ICAI approval for firm names.</h1> Conversion of chartered accountant firms into LLPs must comply with Chapter X and the Second Schedule of the LLP Act, 2008, with any proposed use of the words 'Chartered Accountant(s)' in the LLP name referred to ICAI for approval under Rule 18(2)(xvi). Registration with ICAI requires Forms No. 117 and No. 18 and the Registrar's name registration; converted LLPs retain firm registration numbers and inter se seniority per ICAI policy, are limited to specified name suffixes, must confine objects to professional services under Section 2(2) of the Chartered Accountants Act, 1949, and remain subject to the Act, ICAI Regulations and the Code of Ethics.