Regarding Late Signed Company Balance sheet with UDIN by Stat. Auditor in Private Limited

This query is : Resolved

Jaswinder singh (Querist)
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16 January 2024 Respected Sir/Madam,
The Actual Fact is, a private limited company incorporate as on 27.12.2021 under companies act, and in FY 2021-22 there is no such transactions during the year and no such CA appointment for FY 2021-22 as statutory auditor.
After, in FY 2022-23 company appoints CA as Stat Auditor and CA signed Balance sheet for FY 2022-23 with UDIN.
Note: 15 Months Balance sheet as per Company act not possible due to Incorporation date as on 27.12.2021.

But the main Issue is for FY 2021-22 - there is no CA appointment, no filings

So, my ques is whether CA can sign Balance sheet with UDIN for FY 2021-22 after signed the Balance sheet of FY 2022-23.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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20 January 2024 I think so but please read this for a detailed info https://udin.icai.org/pdf/FAQs%20on%20UDIN%20(3rd%20Edition).pdf

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