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Meaning of person whose susidary or associate

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Querist : Anonymous

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Querist : Anonymous (Querist)
28 December 2014 please explain the Meaning of person whose subsidiary or associate said in disqualifications of company Auditor U/s139 of Companies Act 2013.

my doubt is there are any subsidiary or Associate for the person
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Kumar

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Kumar (Expert)
28 December 2014 It refers to the group firm of the auditor
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Kumar

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Kumar (Expert)
28 December 2014 Branch is like a subsidiary. Firms under the same brand name are referred as associate concerns.
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