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Misconduct

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Chaitanya Subash Pujari

Chaitanya Subash Pujari (Querist)
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12 April 2013 CA is appointed as auditor in a company in which his partner or wife is having substantial interest.
Can he express his opinion on such financial statement by disclosing his interest in his report? or he is totally not allowed to express his opinion?

Dintakurthi Tirumala

Dintakurthi Tirumala (Expert)
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12 April 2013 According to the section 226 of the Companies act such CA is not qualified to appoint as an auditor of such company. So he is totally not allowed to express his opinion or to act as an auditor.

OM SAI SRI SAI JAI JAI SAI

Chaitanya Subash Pujari

Chaitanya Subash Pujari (Querist)
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12 April 2013 If it is other than company
misconduct wrt CA Act?

Dintakurthi Tirumala

Dintakurthi Tirumala (Expert)
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12 April 2013 Then also he not eligible.

OM SAI SRI SAI JAI JAI SAI

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