Can c.a. sign on behalf of other c.a.?

This query is : Resolved

D. R. PHIRAKE (Querist)
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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.

Karan Teli

Karan Teli (Expert)
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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.