This discussion clarifies whether a certified statement of account for strike off is equivalent to a statutory audit. It confirms that a Chartered Accountant (CA) other than the company's statutory auditor can indeed certify the statement of account, provided it's prepared based on the company's books. The rule specifies certification by a CA, not necessarily the statutory auditor.
27 February 2023
Is the certified statement of account for strike off like a normal statutory audit? Can it be certified by a CA other than CA appointed as statutory auditor of company ? (I.e, other than statutory auditor)?