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Mentioning Firm Reg.No. compulsory in all audit reports

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(Querist)
10 June 2010 Dear experts,

Please clarify me whether is it mandatory to mention Firm Reg. No. along with Membership No. in all types of Audit reports on which he is going to sign.
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CA Gangadhar Mishra

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CA Gangadhar Mishra (Expert)
10 June 2010 yes wef 1-4-2010.
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Ram Avtar Singh

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Ram Avtar Singh (Expert)
11 June 2010 its mandatory
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