27 July 2011
If the supplementary articles is executed under a practising chartered accountant or under a partner of a practising chartered accountants firm then the signatories are as follows:- 1) the said charterd accountant and a witness for him/her and 2) the articled assistant and a witness for him /her. On the other hand,if the supplementary articles is executed under a chartered accountant who is employed under a practising charted accountant or a chartered accountant empolyed in a firm of chartered accountants then the signatories are as follows :- 1) the employee chartered accountant and a witness for him/her. 2) the chartered accountant who has employed the above said CA and a witness for him/her and 3) the articled assistant and a witness for him /her.