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Ceiling on no of company audits

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(Querist)
29 March 2016 If any individual or firm already holding maximum no of company audits,however, out of these there are some pvt.companies whose paid up capital is less than 100 crore and such individual/firm appointed as an auditor in another company,whether that appointment would be in line or not?
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CS Divesh Goyal

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CS Divesh Goyal (Expert)
30 March 2016 Except OPC, dormatn Company and Pvt with capital less then 100 crore will not count for counting the no. of audits by auditors.
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