Annexure-A Terms and Conditions for empanelment of Chartered Accountants for Audit of Co-operative Societies
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1 Annexure-A Terms and Conditions for empanelment of Chartered for Audit of Co-operative Societies 1. The Chartered Accountant should have been registered with the Institute of Chartered of India. Photocopy duly attested of such a registration should be enclosed with the applications for empanelment. 2. Certificate of practice issued by the Institute of Chartered of India alongwith membership No. and attested photocopy of the certificate to be enclosed with the application. 3. The audit of Chartered Accountant will be fixed by the Registrar Co-operative Societies, H.P. from time to time in such a manner as he may deem fit and will be paid to the Chartered Accountant by the society. 4. The Chartered Accountant shall be entitled for audit fee on the completion of an audit, provided the same has been conducted in accordance with the provisions of H.P. Cooperative Societies Act, 1968 (Act No.3 of 1969) and Rules framed thereunder and the directions of guidelines, if any, issued by the Registrar Co-operative Societies in this behalf. 5. The Chartered Accountant shall conduct audit at the headquarter of the society and no T.A/DA shall be paid to him in this behalf. 6. The Chartered Accountant shall only be engaged out of the panel duly approved by the Registrar Co-operative Societies, H.P from time to time and no Chartered Accountant shall be engaged to conduct the audit of same co-operative society continuously for more than two co-operative years. 7. A Chartered Accountant shall exercise such powers and perform such duties as are specified in H.P. Co-operative Societies Act,1968 and the Rules framed thereunder in relation to an auditor. 8. If a Chartered Accountant willfully or without any reasonable cause (1) fails to comply with any provision of the Act or the Rules applicable to an auditor/chartered Accountant or (2) disobeys any directions or guidelines issued by the Registrar Co-operative Societies (3) conceals any material fact or gives false statement or certificate (4) omit any material fact from the record (5) misappropriates any money or property of the society (6) is found responsible for any misconduct, indiscipline causing any harm to the smooth functioning of the society
2 (7) indulge in mal-practices or is found guilty of corrupt practices he shall be debarred from conducting the audit of co-operative. Institutions forth with and his candidature on approved panel of Chartered Accountant shall be cancelled. He shall be liable to be prosecuted as per the provisions of law. (9) No person shall be empanelled as Chartered Accountant unless he possesses working experience of at least three years. (10) The Chartered Accountant should be an ordinary resident of Himachal Pradesh and having his registered office in Himachal Pradesh and should have the required infrastructure i.e. trained staff, office etc. for undertaking the job. (11) The Chartered Accountant or his firm should not be individually or severely disqualified under section 226 of the companies Act, 1956 to accept appointment as Chartered Accountant/Auditors. (12) There should not be any adverse remarks/disciplinary proceedings pending initiated against the Chartered Accountant or his firm or any partner of his firm by institute of Chartered of India. (13) The Chartered Accountant of his firm should not have been declared as a willful defaulter by any Bank/Financial institution. (14) A Chartered Accountant, who is also part of a firm, would be eligible for appointment as Auditor either in his individual capacity or as part of the firm but not in both capacities. Thus, either he or the firm would qualify for appointment as Chartered Accountant/Auditor. Sd/- Registrar Co-operative Societies Himachal Pradesh
3 Approved panel of Chartered for the Audit of Cooperative Institutions in Himachal Pradesh for the financial year Sr. No 1 1 M/S I.P. Tuli & Shimla 62,The Mall Shimla inder_tuli@rediffmail.com 2 2 M/S Soni & Rustogi Shimla Nitya Niketan Building Chhotta Shimla sksonifca@yahoo.com 3 3 M/S Doger & Co. Shimla 4 4 M/S Vipul Sood & Co. Shimla 5 5 M/S Soni Gulati & Co. Shimla 1 St Floor Opp.Panchayat Bhawan, Main Gate, Bus Stand Shimla-1 Saraswati Bhawan, North oak, Sanjauli (Shimla) Roshan Leela, Khasra No.174/2,Near Govt. School Mehli, P.O. Kasumpti, Distt. Shimla dogersachin@rediffmail.com vipulsood_co@rediffmail.com sgc9simla@yahoo.co.in 6 6 M/S R.K.Kaushal & Co. Shimla 7-Top Floor, Aroma Hotel Below High Court, Shimla anjath1997@yahoo.com 7 7 M/S Anil Kumar Sood & Co. Shimla U/F 56,Lower Bazar Shimla aksco@rediffmail.com 8 8 M/S Dhawan & Co. Shimla Basement Cozy Home, Near Chalet Day School, The Mall Shimla idhawan@yahoo.co.in 9 9 M/S Rajeev Sood & Co. Shimla 71, Middle Bazar, Shimla rajeevsoodca@gmail.com M/S Anurag Sharma & Co. Shimla 20, Lakkar Bazar Shimla anurag.2008@rediffmail.com M/S Ravi Sood & Co. Shimla Devi Saran Building,82-Ganj Road, Shimla rcsshimlainvestment@yahoo.com M/S Lamba Vij & Co. Shimla M/S Mukesh K Sharma & Shimla M/S K.N.Chandla & Co. Shimla M/S A.Singhi & Shimla Woodland House New land Estate, Circular Road Shimla-1 118,B No.10, SDA Complex, Kasumpti, Shimla-9 169,Block No.6, SDA Complex, Kasumpti Shimla-9 C/O Rai Chand & Bros., 19/1 Ganj Road Shimla dharampal17@yahoo.com mukesh5572@gmail.com dksood9@gmail.com amansinghiaca@yahoo.co.in M/S Mahajan Parshad & Co. Shimla Green House, Vikas Nagar Shimla parshad2003@yahoo.com M/S K.Sandhu & Co. Shimla 49/50, Alley No.8, Middle Bazar, Shimla casandhu@yahoo.co.in
4 18 18 M/S Pankaj Rattan & Co M/S Jitender Manoj & Shimla Shimla Thakur Niwas, Near Aptech Lakkar Bazar, Shimla Akash Kunj Bhawan, opp. New Fruit, Kamlanagar, Sanjuali (Shimla-6) M/S Anil Karol & Co. Shimla 1 st Floor, 77 Lower Bazar, Shimla waliaumesh@gmail.com M/S Rajendra Ravi & Harish Shimla 77/1,The Mall Shimla rrh@consultant.com M/S Rajesh Paras & Shimla 4-Raj Deep Apartments, Strawberry Chotta Shimla rajeshkumar_ca@mail.com M/S D.L.Duggal & Company Shimla Block No.C-16,Flat No.-4, Vikas Nagar, Shimla (H.P.) dlduggal@gmail.com M/S M. Khera & Shimla 1, Prime Rose, near Panchayat Bhawan Shimla ca.mskhera@gmail.com M/S Abhay Aggarwal & 3-4, Sai Enclave, Main Bazar Rampur Rampur Bushahr, Distt. Shimla caabhay1@gmail.com M/S Yogesh Verma & Co. Shimla Sood Complex, Top Floor, Below BCS New Shimla (H.P.) yogesh19761@yahoo.co.in M/S Rajesh Saxena & Co. Shimla Jai Devi Cottage, Near Junior Auckland School, Lakkar Bazar, Shimla rajesh_saxena60@yahoo.in DISTRICT HAMIRPUR 28 1 M/S Sandeep Kumar Sharma 19/7, Shanti Bhawan, Old Bus Stand,Gandhi Hamirpur &Co. Chowk Hamirpur sksandeep@sify.com 29 2 M/S Sanjay Kumar Kaushal Hamirpur Road,Near Bus Naudaun &Co. Stand,Nadaun,Hamirpur sanjaykaushalca@gmail.com 30 3 M/S Arun Giri & Hamirpur Near Dev pal Chowk, New Road,Hamirpur arungir@gmail.com 31 4 M/S Kango Sanjeev & Hamirpur 32 5 M/S M.S.Patyal & Co. Hamirpur 33 6 M/S Arvind Ajay & Hamirpur Opp. Head Post Office, Bhota Chowk, Hamirpur Opp. S.B.O.P., Near Gandhi Chowk, Hamirpur 1 st Floor, Near Gandhi Chowk, Opp. United India Insurance Co., Hamirpur sanjeevkango@yahoo.com mspatyal90@rediffmail.com w2arvind@yahoo.co.in
5 34 7 M/S V.M. Arora & Co. Hamirpur 35 8 M/S Thakur Pooja & Co. Hamirpur 36 9 M/S Sharma Rajiv & Hamirpur M/s Vijay Kumar Sharma & Naduan 38 1 M/S Guglani s & Dharamsala 39 2 M/S S.C.Dhar & Co. Dharamsala 40 3 M/S Anoop Joshi & Dharamsala M/S Ashish Kaundal & M/S Wardhan Duggal & M/S Bhanot Sapan & Dharamsala House No.36, Housing Board colony, Ward No.8, Naya Nagar, Nality Road Hamirpur Hamir Complex, Prem Gali, Ward No.6, Hamirpur /07 Shanti Bhawan, Old bus stand Gandhi chowk Hamirpur (H.P.) Village Sanguni P.O Jansoo Tehsil Naduan District Hamirpur. DISTRICT KANGRA Shop No.8, Dane Road, Opp. Telephone Exchange, Near Judicial Complex, Dharamshala, Distt. Kangra Gurdwara Road, Dharamsala, District Kangra Naveen Kunj, Old Chari Road, Kotwali Bazar, Dharamsala Near Himjaj Furniture, 1 st Floor, Walia Building, Dharamsala Road, Ujjain, Kangra Kangra 54 B, Housing Board Colony, Kangra Nagrota Bagwan 44 7 M/S Dhananjay Kumar Sharma Nagrota Bagwan 45 8 M/S VAK & Nurpur 46 9 M/S Sandeep Kakkar & Co. Palampur M/S Dogra Naresh & Kangra Near Khadi Gram Udyog Bhawan, Nagrota Bagwan, District Kangra Near Narda Sharda r, Nagrota Bagwan, District Kangra Vill./P.O Jassur, Tehsil Nurpur, District Kangra Behind Toy Centre, Near Income Tax office, Palampur, District Kangra. College Road, Kangra, Tehsil & Distt. Kangra admin@vmaroraca.com capoojathakur@gmail.com rajeevca_isa@yahoo.co.in cavijaysharma@gmail.com sanjayguglani2000@yahoo.co.in scdharco@rediffmail.com anoopjoshica@gmail.com ashishcakoundal@yahoo.co.in sameerbassi@yahoo.co.in / Upmaraj@yahoo.co.in carajanbhanot@gmail.com rush4dhananjay@yahoo.com sandeep@sandeepkakkar.in dna.kangra@gmail.com
6 48 11 M/S R.P. & Company Dharamsala Adhunik Readymade building, Main Chowk, Kotwali Bazzar, Dharamsala M/S Rakesh J. Arora & Co. Dharamsala M/S Manu Sharma & Co. Palampur Dhauladhar colony, near Industrial area, Nagrota Bagwan, Tehsil/Distt. Kangra Ground floor, Manglani Garments, Scandal Point Palampur, Distt. Kangra Plot No.-32, Phase -2, Industrial Area, M/S Amit Marwaha & Co. Kangra Sansarpur Terrace, Tehsil Quasba Kotla, Distt. Kangra (H.P.) DISTRICT MANDI 52 1 M/S Singal Kalia & Co. 236/10,Tarna Hills, M/S Sukhbir Singh & Ratti Road, Ner Chowk, Distt, M/S Ajay Wardhan & Co. H.No.57, Housing Road Colony, Bhiuli, / camitmarhava@gmail.com sukhbirca99@gmail.com caajaykumar@yahoo.co.in 55 4 M/S H.S. Thakur & 269/13,Sauli Khad, hsthakurca@yahoo.com M/S Garg Sweena & M/S Rajesh Mehra & 58 7 M/S SARC & 59 8 M/S Ashish Mahajan & 60 1 M/S D.V.Chawla & Co. Bilaspur H.No. 258/9, Opp.Naresh Furniture, Bhojpur Bazar, Sundernagar, District. 98/3,1st Floor, Place Colony, Jail Road (H.P.) B.O.Plot No. 6, Opp. Vipashaa Sadan Buili (H.P.) Adjoining Tarna Stairs, Opp. Indira Market DISTRICT BILASPUR Salig Ram Shastri Niwas, Vill./P.O. Takrera, Tehsil Ghumarwin sweenagargca@yahoo.com puneetgargca@yahoo.co.in anoop50ca@gmail.com cpahp@hotmail.com rajeshsharma_1@hotmail.com
7 61 2 M/S Akram Naresh & Co. Bilaspur 30-A,Main Market, Bilaspur akrammohd_ca@yahoo.com 62 3 M/S Rajesh, Ramesh & Near Bachat Bhawan, Ghumarwin, Tehsil Ghumarwin Ghumarwin, Distt. Bilaspur rajeshsoni_2002@yahoo.com 63 4 M/S Pawan C. Sharma Bilaspur Vill. Nanawan, P.O. Nanawan, Tehsil Ghumarwin, District Bilaspur (H.P.) DISTRICT SOLAN 64 1 M/S Rakesh R.S.Garg & Co. Solan 6-Ruchika Apartments, Circular Road, Solan rakeshkgarg68@yahoo.co.in 65 2 M/S Sood Ajay & Co. Solan Shandil Niwas, Hospital road, Solan soodajay2001@yahoo.com 66 3 M/S Tilak Varun & Solan B, City Centre Plaza, Near Distt. Court Solan, Distt. & Tehsil Solan (H.P.) ca.tillakrajsharma@yahoo.com 67 4 M/S D. Gautam & Solan Krishi Bhawan, Sunny Side, Solan dgautamassociates@yahoo.com 68 5 M/S Babbar & Co. Solan M/S Mahesh Arora & M/S Manish K. Gupta & Solan 71 8 M/S Yog Sharma & Co. Solan 72 9 M/S Mahinder K. Sharma & Co. Solan M/S R.Ahuja & Parwanoo Kasauli Road, Sector -2, Parwanoo, District babbarco@gmail.com Solan (H.P.) / Flat No.-2, Ruchika Apartments-I, Circular mahesh_solan@yahoo.com Road, Solan Solan 239, the Mall Solan st floor, Narsingh r, Annexe palace Road Solan Mansha Sunny side Solan, Tehsil/Distt. Solan SCO-3,2 nd Floor, Kasauli Road, Sector-2, Parwanoo, Distt. Solan DISTRICT SIRMOUR yogsharma_ca@yahoo.in camksolan@yahoo.co.in caahuja@yahoo.co.in 74 1 M/S Shiv K. Garg & Nahan 289/8, Bara Chowk, Nahan, Distt. Sirmour shiv_kgarg@yahoo.co.in 75 2 M/S Sumit Aggarwal & Sirmour Near Post office Kala-Amb, District Sirmour manglasumit25@yahoo.com
8 76 3 M/S Umesh Dada & Co. Sirmour C/O Sh. Achal Dev Sharma, 92/10, Devi Nagar Ponta Sahib, Distt. Sirmour (H.P.) DISTRICT UNA 77 1 M/S Surender Kapoor & Co. Una Kapoor Niwas, Vill./P.O.Malahat, Nangal Road, Una casurinderkapoor@rediffmail.com 78 2 M/S R.Vohra & Una Shanit Building, Nangal Road, Una rvohin@yahoo.com 79 3 M/S Nagpal Aman & Una 65-Industrial Area, Tahliwal, Distt. Una deepakduvedi1@gmail.com 80 4 M/S Hari N. Una Santokhgarh Road opp. Distt. Courts, Una cheetu.hari@rediffmail.com 81 5 M/S Naveen Upadhyaya & Una Shop No.3, 1 st Floor, Jassal Market, Opposite Bachat Bhawan Una (H.P.) rsharma.ca@gmail.com 82 6 M/S Shiv Lath & Una 83 7 M/S Godara & Co. Una Opp. Distt. Courts, House No.2, The Una Housing Cooperative Society, Bisant Vihar, Near Rakkar colony Una (H.P.) 1 st Floor, Gill Building, Galua road Una (H.P.) DISTRICT KULLU shiv27@gmail.com canavneet007@yahoo.co.in 84 1 M/S Ravinder Gumra & Kullu N.H.21, Sainik Chowk, Near Fruit Growers Association Bhuntar, District Kullu (H.P.) / M/S Inder Raj & Kullu N.H.-21, Pirdi Mohal (Kullu) M/S Jagdish Grover & DISTRICT CHAMBA / ira910@gmail.com Chamba Mohalla Charpat, Chamba caofficechamba@gmail.com
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