Form 18 Particulars Of Offices And Firms

This document describes the Reconstitution of Firms/opening & Closing of Branch office/opening & Closing of Second office/closure of Firms under Regulation 190(5) of CA Regulation 1988. Form 18 is furnished by the Charted Accountants regarding the particulars of offices and firms in Schedule A of CA Regulations 1988. Form 18 should be duly filled in and signed by proprietor/all the partners along with a copy of approval letter received from the Head Office should be submitted to the concerned Decentralized office. Form 18 should be submitted to the office of the Institute within 30 days from the date of constitution of the firm. If there is any delay in submitting the Form 18, the Form 18 to be accompanied with prescribed Condonation fee and a letter stating the reason for the delay in submission of Form 18 and a request to condone the delay. 

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