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.