Audit

Hi Shyam,

Joint Auditors are NOT APPOINTED UNDER SA 299.

SA 299 talks about responsibilities of Joint Auditors (i.e. after appointment).

If you refer other provisions of CA Act (e.g. Clause 12 of Part I of First Schedule etc) - they deals with CA which is partner / employee and not the Joint Auditor. Hence, SA 299 separately issued to deal with Joint Auditors.

If you still have any other specific query, then mention that. Bye