Invitation for Resource Person for development of Background Material for Certificate Course on Cooperatives and NPOs.
September, 27th 2013
CALL FOR PROPOSALS FOR DEVELOPMENT OF BACKGROUND MATERIAL:
The Committee for Cooperatives & NPO Sectors, a nonstanding committee of Institute
of Chartered Accountants of India, has been constituted in the year of 2011 with the
objectives which, inter alia, includes conduction of Certificate Course on Management,
Taxation laws, Accounting & Auditing concerning Cooperative Societies and NPOs.
As one of the key method to achieve the above mentioned objectives, the Committee
invites proposals from interested individuals to develop the background material for
the certificate course. The committee funds the cost of approved proposals as per ICAI
norms. Mentioned below are the guidelines and rules for the submission of proposals
and implementation of the approved proposal fund by the committee.
1. The applicant must be member of the Institute of Chartered Accountants of India with a
research aptitude having experience of working with or engagement with cooperative
& NPO sectors. or
2. The applicant must be holding a postgraduate degree from recognized university and
must have research and/or teaching experience on related topics. Or
3. Faculty of a recognized university or an institute of repute. or
4. A research scholar who is pursuing a Ph.D or other curriculum of recognized university
/ institute of high repute.
However, application from a person having lesser experience than stated above may
also be considered on the basis of merit.
Eligibility of Project:
Proposal will be supported to the extent that they are strategic in nature, have a strong
research dimension and contribute the strengthening of cooperatives & NPO sectors.
The proposal should be highly relevant and containing updated information, relevant
statues, and other necessary details. The details of the topic on which proposals have
been asked are given below:
1. Framework of Laws governing cooperative societies (including Cooperative
Societies Act, 1912, Multi State Cooperative Societies Act, 2002, Banking
Regulations Act, 1949, various State laws governing cooperative societies, Flat
Ownership and Apartment Ownership Acts etc.)
2. Framework of Laws governing NPOs (including Indian Trust Act, 1882 and
various State laws governing trusts, Societies Registration Act, 1860, Companies
Act, 1956 etc.)
3. Relevance of cooperative societies and NPOs in the socio economic set up of the
country. Distinguishing aspects between cooperative societies and NPOs.
4. Types of cooperative societies, peculiar features and distinguishing aspects.
Formation and Registration of cooperative societies Legal and procedural
5. Types of NPOs, peculiar features and distinguishing aspects. Formation and
Registration of NPOs Legal and procedural aspects.
6. Peculiar management and accounting aspects concerning a cooperative housing
and premises societies.
7. Peculiar management, record keeping and accounting aspects concerning co
operative banks. Role and responsibilities of the management.
8. Peculiar management, record keeping and accounting aspects concerning co
operative credit societies, consumer societies, employees' credit societies, labour
societies, farmers' societies, dairy societies and other similar societies. Role and
responsibilities of the management.
9. Peculiar management, record keeping and accounting aspects concerning NPOs.
Role and responsibilities of the management.
10. Foreign Contribution Regulation Act, 2010 and NPOs.
11. Income Tax Provisions and issues concerning cooperative societies and NPOs.
12. Relevance of various labour and municipal laws to cooperative societies and
13. Service Tax Provisions and issues concerning cooperative societies and NPOs.
14. VAT Provisions and issues concerning cooperative societies and NPOs.
15. Relevant stamp duty and registration aspects as applicable to cooperative
societies and NPOs.
16. Peculiar audit aspects, scope of audit, role and responsibility of an auditor and
audit reports concerning cooperative societies.
17. Peculiar audit aspects, scope of audit, role and responsibility of an auditor and
audit reports concerning NPOs.
18. Peculiar aspects in state cooperative laws and laws concerning NPOs
19. Preparing for Corporate Social Responsibility fund and its utilization.
The duration of research project should not exceed 2 months from the date proposal is
approved by the committee unless longer period is otherwise justified.
Copyright and Patent:
Copyright, patent of intellectual property right would vest with the Committee for
Cooperatives & NPO Sectors, ICAI for any work done by applicant. The researcher,
however, would get due acknowledgement for his work.
Progress of the project would be subject to continuous monitoring of the committee.
Committee may, at any point of time during the project, request to the applicant to
provide details of work done / remaining, the draft of the project / publication etc. in
order to evaluate the implementation and progress. On finding of, project not being
carried out in accordance with the terms / conditions of research proposal or if work
done by researcher is unsatisfactory, the committee may consider the withdrawal of
project from researcher and if such being the case then the work already done would
become the property of Committee for Cooperatives& NPO Sectors, ICAI.
How to Apply:
Application should be submitted to:
CA. Tarun Jamnadas Ghia CA. Anuj Goyal
Committee for Cooperatives & NPO Committee for Cooperatives & NPO
The Institute of Chartered Accountants of The Institute of Chartered Accountants
India of India
ICAI Bhawan, Plot No. A- 29 ICAI Bhawan, Plot No. A- 29
Sector- 62, NOIDA Sector- 62, NOIDA
Dist: Gautam Budh Nagar Dist: Gautam Budh Nagar
Uttar Pradesh Uttar Pradesh
PIN- 201309 PIN- 201309
Ph 011-3045996 Ph 011-3045996
Mobile No: 09821345687 Mobile No: 09821345687
Note: Giving false information shall affect the candidacy negatively. If the applicant is
admitted to the research programme on the basis of false information furnished, it will
lead to expulsion from the research programme.