Round seal

This query is : Resolved

Harshit Dhupia (Querist)
Follow

04 September 2013 Is it compulsory for a CA to put a round seal containing his name, membership number, city on the audited financials, ie balance sheet and p&l and audit report?

Secondly, what if he has put square stamp on these financials? does the report loose its authenticity?

Many of the Practicing CAs have been found using square stamp to validate the audit report and financials of the company.

If at all there is a mandatory requirement of putting round seal as per ICAIs notification / circular / act. Please share.

Harshit Dhupia

Harshit Dhupia (Querist)
Follow

16 September 2013 Please reply

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
Follow

22 July 2025 Regarding the use of a round seal by Chartered Accountants (CAs) on audited financial statements and audit reports:

Is it compulsory to use a round seal containing name, membership number, and city?
As per ICAI guidelines and professional standards, CAs are required to authenticate their audit reports and financial statements with their signature, membership number, and the firm’s or individual’s seal.

The form or shape of the seal (round or square) is not explicitly mandated by ICAI rules or the Companies Act.

What matters is that the seal contains the necessary details: CA’s name, membership number, city or firm’s name, and that it is affixed properly to validate the documents.

What if a square seal is used instead of a round seal?
There is no loss of authenticity or validity in the audit report or financial statements if a square seal is used, provided all necessary details are present and the documents bear the CA’s valid signature and membership number.

Many CAs use square or other shaped seals depending on their firm’s stationery or preference.

The key requirement is clarity and authenticity, not the shape of the seal.

Summary:
No official mandate exists that the seal must be round.

The seal must contain the CA’s name, membership number, and city.

Use of a square seal does not invalidate the audit report or financial statements.

The signature and membership number are most crucial.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Summarize this with AI

ChatGPT Perplexity Claude Google AI Grok

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

Suvigya Tiwari

ANUPAMA L KANT

Abhishek Kabra

MUNISH KUMAR

Tushar Gupta

Subscribe Now

Round seal

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

GST CONSULTANT

CA Final

GST CONSULTANCY

Accountant

Article Assistant