If the company which i am auditing has extended its AGM after 30th September 2012 , so can a auditor sign the audit report after 30th September,2012.
Any procedures to be followed??
What effect do i have on my 3CA..???
karthik (student) (75 Points)
06 September 2012If the company which i am auditing has extended its AGM after 30th September 2012 , so can a auditor sign the audit report after 30th September,2012.
Any procedures to be followed??
What effect do i have on my 3CA..???
Sathya
(Articled Clerk)
(118 Points)
Replied 06 September 2012
In my knowledge,
1. the company auditor can sign the balance sheet after September.
2. However, Tax audit has to be completed before the due date of filing return. Else, penalty may get attracted.
3. No procedures to be followed by auditor. However, company should get prior approval from ROC.
4. The tax auditor shall give the details of the company auditor as usual in Form 3CA. (Not signing the B/S by the Company Auditor before tax audit will not be taken as the audit is not carried out by him !) No specfic effect in Form 3CA
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