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Acceptance of of appointment as auditor

This query is : Resolved 
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(Querist)
22 October 2013 Can a practicing CA having a sole proprietorship firm accept an appointment letter issued in his/her name instead of firm's name and file 23B with the same as if appointment is in the status of a firm?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
23 October 2013 No because FRN is mandatory in resolution and in appointment letter.
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