auditor's lein

in case of companies as per section 209 the books of account must be kept at the registered office,so it becomes impracticable for the auditor to have lein on them, but if the books of account have been handed over by the company by passing a resolution in baord meeting along with intimation to registrar then the auditor can have a lein on books of account. The icaew has laid down some conditions which have been notified in study mat to exercise lein on books of account and the case you have mentioned is concerned with an advocate means legal practitioner and not a chartered accounatant 

take a read on the whole case you will understand    click here

hope i am correct hope the experts will rectify if i am wrong

ok regards

Can  anyone send me the required details and reports and documents for Internal audit, statutory audit, external audit & tax audit