Filing 23AC in R.O.C

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amrith (Querist)
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28 November 2008 If the digital signature of the auditor singed in Form 23AC and the person sign in the audited accounts are diffrent and both are partners of same firm is there exist any violation under companies act. ????????

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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28 November 2008 No.

amrith

amrith (Querist)
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28 November 2008 Thank u sir

CMA A.K.ROY

CMA A.K.ROY (Expert)
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28 November 2008 In form 23AC,23ACA & 20B Digital sig. of CA.CMA,CS can be made.

amrith

amrith (Querist)
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28 November 2008 I will give on example for the above question
if Mr.Ram(C.A) sign the financial accounts of ABC company on behalf of Ram and Shyam Associate. And while filing 23AC
can digital signature of shayam can be used in filing.Please give an answer according to this example

CA Tilak Raj Sharma

CA Tilak Raj Sharma (Expert)
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28 November 2008 23AC should be digitally signed by CA/CS/CMA. Please donn't correliate CA and Auditor.

You can even sign these form if you are not Auditor or partner of Auditors Firm.

It is simple that these forms can signed by a different Chartered Accountants.