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Change in constitution of auditors firm and signing of audit

This query is : Resolved 

18 October 2017 Fellow members

A proprietorship CA firm was appointed as Statutory Auditors as the first Auditors of the company for FY 2016-17. As on 1st April, 2017, the proprietor firm has been merged into a partnership firm and as on date of signing of Auditors Report & Financial Statements, the proprietor firm is not in existence.

My query on whom behalf Auditors Report & Financial Statements will be signed by the Auditor: in the name of proprietor firm or partnership firm.

18 October 2017 the individual can sign.....the proprietor of the erstwhile......



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