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Sign on audit report

This query is : Resolved 
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(Querist)
21 November 2014 Dear Sir/Madam,

I have a query whether any CA PCC Pass student can sign audit report of Trust/Co-operative society's??

Whether he is eligible to sign an Internal Audit report of a firm not liable for Tax Audit (Below turnover of Rs. 1 Crore).
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Ashwani Narnoli

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Ashwani Narnoli (Expert)
21 November 2014 No, only a CA in practise full time is allowed to do so
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Amol S Joglekar

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Amol S Joglekar (Expert)
21 November 2014 Internal Audit report may be signed by a person other than CA, if the terms of internal audit so provide.
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