Audit-Profesional Ethics-Schedule 2

Hi all,

I have a query as below.

In the clause 2,Part 1 of 2nd schedule, it is written that if CA in practice certifies any financial statements without examination done by him or his partner or his employee or ANY OTHER C.A. IN PRACTICE then he would be guilty of professional misconduct.

My query is that "is it ok if he certifies the statements examined by "any other CA in practice" & not by him or his firm or employee???

Thanks in advance for any reply.

Replies (1)

as per my understanding to this querry

if he certify without examining by him/ hi partner / his employee then he not follow the SAs

& examined by other ca is case of peer/external review

in my openion it's not ok

if i wrong plz correct me

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
26 September 2026
Chartered Accountant

pushpganga ventures

Pune

CA

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details