If you're a public practitioner, we have rules and recommendations in place to help you manage your practice successfully. You can access the details on how to practice under the practice entity, and with non-members.
All the necessary forms you need to apply for approval to practice through an approved practice entity, makes changes to an existing practice entity and change practice entity name.
Change in Entity Status – only adding new Director/s without any change to the entity’s shareholders?
Provided the new director is a CA and holds a current Certificate of Public Practice (CPP) a fee will not be applicable.
Practice entity name change only
Provided the new name complies with section 2.1 of Appendix IX of the NZICA Rules which state:
2.1 A holder of a Certificate of Public Practice may practice using any name they wish unless the name:
(a) breaches any Rules of the Institute of guidance referred to at Rule 27.4; or
(b) is unprofessional, offensive, or amounts to conduct unbecoming a Chartered Accountant; or
(c) is false, misleading or deceptive; or
(d) so closely resembles a name already in use as to be likely to cause confusion; or
(e) is otherwise unlawful or undesirable; or
(f) is a name published by the Board to the holder as being in breach of clauses (a) to (e) above; then no fee shall be applicable.
We do allow you to practise with non-members. To practise with a non-member, find out what we require.
We recommend that you have a power of attorney in place. Read up on the process for putting in place an NZICA approved power of attorney.