varrun (.) (57 Points)
27 November 2010Friends and Collegues ..
Kindly answer .. whether is within the authority of the statutory auditor to state in his audit report regarding the non filing of ROC/MCA forms?
Also please state whether this is a "duty" or an "optional" qualification in the statutory report?
Thanks
Santhosh Poojary
(SIEMPRE AHÍ PARA TI)
(15607 Points)
Replied 27 November 2010
I dont think its comes under the Statutory Authority of Auditor. but am not sure yar
Lets Senoir Experts to Comment
CA Sourabh Agarwal
(Chartered Accountant)
(4240 Points)
Replied 27 November 2010
Even i don't think it is statuatory duty as nothing is mentioned about this in S. 227. Neither it could be said as a part of true and fair view.
However if non-filing amounts to material statuatory faults, that is, no deposit of dues along with forms......it may become part of qualification or emphasis on matter paragraph.
Rated experts comments are awaited..........
Santhosh Poojary
(SIEMPRE AHÍ PARA TI)
(15607 Points)
Replied 29 November 2010
Answered By Experts :
It is not the duty of statutory auditor to qualify regarding non filing of ROC/MCA forms. It is the duty of the company secretary to comply with the same.
Refer Following Link:
/experts/statutory-auditor-duties-528395.asp
nirupama
(CA AUDIT MANAGER)
(28 Points)
Replied 30 November 2010
Dear, It is not the duty or optional to report on the same and more over no where it is specified either u/s 227 or under CARO, 2004 to report on non filing of MCA forms. It is the duty of Company Secretary/ duty of the Directors on Board
CA NIRUPAA
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