Can c.a. sign on behalf of other c.a.?
This query is : Resolved
D. R. PHIRAKE
(Querist)
21 June 2013
Senior member of ICAI in practice named as Mr. S is unable to sign the audit reports due to physical problem to his right hand (writing hand).
Can another member who is also in practice be authorized to sign the audit reports on behalf of Mr. S ?
If yes, then please give the legal provisions and procedure for authorization.
If no, then what the purpose of s. 26 (1) of the C.A. Act, 1949 which is as under-
"26. Unqualified persons not to sign documents.
(1) No person other than a member of the Institute shall sign any
document on behalf of a chartered accountant in practice or a firm of such
chartered accountants in his or its professional capacity."
Please advice.
Can another member who is also in practice be authorized to sign the audit reports on behalf of Mr. S ?
If yes, then please give the legal provisions and procedure for authorization.
If no, then what the purpose of s. 26 (1) of the C.A. Act, 1949 which is as under-
"26. Unqualified persons not to sign documents.
(1) No person other than a member of the Institute shall sign any
document on behalf of a chartered accountant in practice or a firm of such
chartered accountants in his or its professional capacity."
Please advice.
Karan Teli
(Expert)
21 June 2013
If the audit is taken up in the name of partnership firm any body (CA) can sign. If in individual cases, the same has to be signed by him only. Apart from this, Professional ethics says that a CA is deemed to be guilty of misconduct if he allows some other person other than CA in practice to sign on his behalf. Close interpretation says that a CA (under employment) associated with the practicing CA canNOT perform the attestation functions.
Ajay Mishra
(Expert)
22 June 2013
Agreed with expert.
If you have appointed a firm as your auditor, then any partner of that firm can sign the audit report.
If you have appointed a firm as your auditor, then any partner of that firm can sign the audit report.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Tax on Amount transferred in HUF Account
- Nursery business
- GST REFUND ISSUE ON PURCHASE OF PLANT AND MACHINERY
- TDS on Dashcam rent and allied services
- Working on Gold wastage during Melting of old gold jewellery
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- Section 269ST applicability for capital introduced by partner to his partnership firm
- ETDS return q4 25-26
- Intimation under section 245
- GST input credit on commercial property
- Gift to nri relatives residing in usa
- GSTR-9C filing
- Royalty payments to the Mining Department for procurement of murum - GST input
- HOW TO ADJUST CREDIT NOTE AMOUNT ?
- Import Order Cancelled.
- WRONG GSTR7 ENTRIES ACCEPTED ERRONEOUSLY
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
