Statement of account for strike off

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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.

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(Querist)
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)?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
27 February 2023 It can be certified as statement of account prepared based on the books of accounts maintained.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
28 February 2023 Rule says 'Statement of accounts' shall be certified by a chartered accountant. So other than the statutory auditor can certify it.
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