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Singing of balance sheet

This query is : Resolved 
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(Querist)
13 May 2016 Dear Member

please explain whether any other CA in Practice can sign balance sheet of public / private company in which other firm are appointed as Statutory Audit.

Can such member sign as under:-

ABC & CO.

Chartered Accountant



(MR. A)

(A.C.A)

(Authorise Signatory)
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shivaji prasad bhimavarapu

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shivaji prasad bhimavarapu (Expert)
13 May 2016 The signing CA should be a partner of such firm- ABC & co. To be partner he should have fulfilled otjet requirements sich as he sjould me a member, to hold certicate of ICAI, not indebted to company etc
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
14 May 2016 A chartered accountant in practice can't sign financial statements in the capacity as 'authorized signatory' for a statutory auditor of a company.
Inference - Part-1, 1st Schedule, Clause 12 of Chartered Accountants Act,1949
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