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Audit report

This query is : Resolved 
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(Querist)
30 May 2012 Hello Sir,
I have Membership no. with full time COP and my firm name was approved by ICAI and i have filled Form No. 18 for Firm Registration. Till the date i have not received my firm regi. number.

I want to know, Can i sign audit report as a member? I have COP full time but i have not firm regi. number.?
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CA CS Amit S. Kedia

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CA CS Amit S. Kedia (Expert)
30 May 2012 Dear Mr. Hiren,
As far as my knowledge is concerned, the member/s is/are eligible to use the firm name only after the firm has been registered by the Institute.

In your case since, the firm has not been registered with the ICAI you are not eligible to use firm name.
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CA Harish Suwalka

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CA Harish Suwalka (Expert)
30 May 2012 yes as per Kedia ji, you can not use your firm name until it has been registered,

but as you have mentioned that you are holding COP, so you can sign the audit reports in your own name ( as a member)
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