Singing of balance sheet
This query is : Resolved
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)
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)
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
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
Inference - Part-1, 1st Schedule, Clause 12 of Chartered Accountants Act,1949
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