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Pratik Nitin Vyas (Querist)

18 November 2009 Certificate Of Practise

1) A Chartered Accountant can hold the COP of Company Secretary ?

2) Can A CS can a sign the balance sheet where he is a ca (statuorty Auditor).

3) Example of 3 is if in a company ca & cs are the same than all the rights & duites are enjoyed by them as a CS & CA. (Statutory AudiTOR).

4)IF A STATUTORY AUDIT HAS NOT QUALIFIED THE AUDOIT REPORT THAN CAN A INTERNAL AUDIOT OR TAX AUDITOR QUALILIFED THE REPORT OR NOT WHY? FOR BOTH THE ANSWER YES & NOT WITH THE SECTION IF AVAILABLE OR ANY ACT WHICH PROHIBITS THE QAULIFING CERTIERA .

Ankit Garg

Ankit Garg (Expert)

18 November 2009 1)If a Chartered Accountant holds the COP as CA, he can not hold the COP of any other institute.
2) Due to aboce reason, he can not sign the Balance Sheet.
3) Due to above reason, he can not enjoy both profession.
4) If a Statutory Auditor has not qualified the Audit Report, it does not necessary that Internal Auditor or Tax Auditor can not qualify the report. All the auditors report in their individual capacity and the Statutory Auditor should take the consideration of other auditors while giving his/her report.

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