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Ceiling of no of audits

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(Querist)
14 October 2011 Dear Experts

Please advise me on the following

According to companies Act and Read with ICAI Provisions a person can be auditor for 30 Companies.

My Doubt is whether these 30 are 30 companies are 30 audits. Because in the current year i have the audits of around 20 companies for the years 2009-10 and 2010-11 that means total audits coming to 40. Can i sign the total 40 in my individual capacity.

Please suggest me the provisions with reference to the concerned sections and case laws if any.
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Vishal D Shah

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Vishal D Shah (Expert)
17 October 2011 No. Max 30 per individual per financial year.
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