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    <title>GUIDELINES FOR CONVERSION OF COST ACCOUNTANTS FIRMS (PARTNERSHIP/PROPRIETARY) INTO LIMITED LIABILITY PARTNERSHIPS</title>
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    <description>Conversion and formation into Limited Liability Partnerships must comply with the LLP Act and Rules and ICAI requirements; LLP names containing &#039;Cost Accountant&#039; require ICAI approval, registration requires submission of ICAI application with Registrar-issued name registration, and converted LLPs inherit firm seniority and the applicable firm registration number format. Converted or new LLPs remain subject to the Institute&#039;s Regulations and Code of Ethics and may practice only within the professional objects authorized under the Institute statute and LLP incorporation documents.</description>
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