can a CA underquote his fees?

There is No Such Cases Where CA Can Quote Fees...

Bcoz CA Can't Advertise.....

So Question of Quoatation Does Not Arise.........

& Waise Bhi - Client Never See Towards Fees They Wanna Service.........

But fees is agreed upon before commencing the work between the auditor and the client. Do you think the client is going to pay whatever fees the auditor charges?

Yes. A CA can underquote his fees. A CA cannot advertise but he can always put up a quotation for his clients. That is not advertising. Advertising is when you approach PROSPECTIVE clients. N ya, most of the clients have nothing to do with service. They only want to get out of the regulatory mess ( taxation, audit, etc ).