Five questions about one engagement give you PERMITTED, PROHIBITED or GREY under Regulation 192 — with the exception cited by letter and a fee clause to paste.

Five questions on one engagement — PERMITTED, PROHIBITED or GREY under Reg. 192, exception cited, and a fee clause to paste into the engagement letter.

v4 — source updated 2026-09-29.

AI tools for chartered accountants · icai tools

AI tools for chartered accountants

Can I Bill It This Way? (Regulation 192 fee-arrangement resolver)

by CA Karan Gupta

Five questions on one engagement — PERMITTED, PROHIBITED or GREY under Reg. 192, exception cited, and a fee clause to paste into the engagement letter.

Last statutory update: 29 Sept 2026 — v4 — source updated 2026-09-29.

Statutory context

Clause (10) of Part I of the First Schedule to the Chartered Accountants Act, 1949, and Regulation 192 of the Chartered Accountants Regulations, 1988 with exceptions (a)–(h). Council decisions under clause (h) for Insolvency Professionals (9 June 2017) and non-assurance services to non-audit clients. R410.9 / R410.10 of Volume I. Disciplinary ceiling under s.21A(3) (Board of Discipline): reprimand, removal up to three months, fine up to ₹1,00,000. Confirm the live Code and ESB position before you bill.

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