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Ceiling on no. of audit

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(Querist)
07 January 2015 what does max ceiling of 20 audit Does not include... like branch audit,
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
08 January 2015 Ceiling of 20 companies,as per section 141(3)(g) of the Companies Act 2013 is for Statutory Audit only.

Hence an auditor cannot accept audit of more than 20 companies. The aforesaid restriction also covers one person companies, small companies and private companies.
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