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Auditor appointment query

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Querist : Anonymous

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Querist : Anonymous (Querist)
13 July 2012 the company appointed the auditor of the company as "XYZ & CO, Chartered Accountants" in the duly held AGM on 30/09/2011.
At that date the auditor firm was a sole proprietorship firm.

But w.e.f 01/04/2012 the auditor firm, "XYZ & CO" has become a partnership firm.

Can the new partner who joined the firm from 01/04/2012, sign the auditor report & balance sheet of the company on 01/07/2012.

Or else what is the procedure,
Whether it is a case of casual vacancy?
Whether the company has to appoint the partnership firm again as auditors? if yes how??

or else what has to be done??
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CS Ankur Srivastava

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CS Ankur Srivastava (Expert)
16 July 2012 Nothing is to be done...

We never appointed any individual auditor as Statutory Auditors of the Company. We appointed M/s XYZ & Co. and on behalf of XYZ & Co. its partner can sign the balance sheet of the Company.

It is the matter of CA firm and the CA Institute to change the status.
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