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    <title>Regulation of Foreign Chartered Accountant Firms.</title>
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    <description>Statutory registration is required to perform audit and assurance services: no CA firm, domestic or foreign, may operate in audit/assurance without registration with the professional regulator; foreign or multinational firms may provide services only through Indian audit firms or registered members, and disciplinary measures (including removal from the register and fines) have been imposed in a recent enforcement action.</description>
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