Registration of Firms
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CONDITIONS AND PROCEDURES FOR CHOICE/CHANGE OF FIRM'S NAME
Terms and Conditions:
- The name must not be misleading in any way or give false impression about the size or reach of the firm.
- The name must be acceptable to the Corporate Affairs Commission. Consequently, it should not have the tag "Chartered Accountants" for CAC registration purposes.
- Mere initials of Partners are only allowed in three (3) or more Partner firms.
- The tag "Chartered Accountants" ONLY (NOT "Chartered Accountants, Tax Practitioners and Forensic Auditors, etc") must be part of the firm's name to be stated on the practice licence.
NOTE: The following choice of names must be strictly adhered to as follows;
- for Sole practitioners - the name of the firm selected must be easily traceable to the name of the Sole Partner and comply fully with the terms and conditions.
- for Two-Partners Firms - the name of the firm must be easily traceable to the names of the two partners and comply fully with the terms and conditions.
- for Three-Partners and above Firm - the firm is free to choose any name that it likes but must comply fully with the terms and conditions.