Appointment as a Special Auditor by CG

Moyyad Zapawala (Chartered Accountant) (425 Points)

02 June 2011  

Hey Friends in May 2011 exam in Auditing there was a question ( Que no. 2(B)) -

Mr.Kishore, a practicing Chartered Accountant was appointed by the Central Government to

carry out a special audit u/s 233A of the Companies Act, 1956. He accepted the appointment

and proceeded with the work without communicating to the Statutory Auditor of the Company.

 What is the ans of this question whether he was a guilty or not????