The Auditors' Report was signed by the Statutory Auditor. However, he has not put his Seal/ Rubber Stamp. Is it correct and whether it complies the applicable law?
2 Replies
CA SURENDRA KUMAR RAKHECHA
(Practising CA at Surat)
(26263 Points)
Replied 02 July 2010
Until it is signed under Seal; it is not complete and legal.
But, the same can be rectified by affixing a seal if it has left. unintentionally .
SIVAKUMAR
(SR. EXECUTIVE)
(25 Points)
Replied 05 July 2010
I agree with you.
However, the argument of one of the reputed Chartered Accountant firm is that it is not written anywhere that Seal should be affixed in the place of signature. Hence no seal/ rubber stamp is required in Audit Report.
Whether it is indeed written anywhere ?
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