Ceiling limit of audits

One act cannot override others act. Total limit is 20 only.

Following companies shall not take into account while counting 20 which are as follows:
OPC Company
Small company
Dormant company​
Other private company having paid up share capital of less than 100 Crore..

yes .. right

Yes
Sana ma'm is right

As per companies Act 2013 maximum limit is 20 excluding opc,small co,dormant co,pvt co having paid up capital less than 100 crores.In this limit of 20 we will consider only public company plus Pvt co having paid up capital more than 100 crore.ut as per ICAI guidelines a chartered accountant can tk maximum 30 audit including Pvt.co.In this limit of 30 we will consider opc,small co, formant co, Pvt co having paid up less than 100 crores.

So a chartered accountant can tk 30 audit keeping in mind limit of 20(public co + Pvt co more than 100 crore)

Basically in the limit of 20, a ca can tk only Max of 20 public co audit.
example 1) a ca can tk Max 20 audit of public co as per comanies Act
2) in the limit of 30 a ca can tk 20 audit of public co ( maximum)+ 10 (Pvt co+opc+small co+ dormant).
Hence in the limit of 30 opc , small co, dormant co is included .A ca can tk Max 30 audit by complying both companies Act 2013 n Guidelines of council (ICAI)

A person who is in full time employment elsewhere or a person or a partner of a firm holding appointment as its auditor, if such persons or partner is at the date of such appointment or reappointment holding appointment as auditor of more than twenty companies other than one person companies ,dormant companies, small companies and private companies having paid-up share capital less than one hundred crore rupees.

It's no where expressly mentioned in companies act 2013 regarding total number of cealing limit for Auditor for public and private like (Section 165 of total number of directorship is (10+10) public max 10 and other 10 or max 20 private company.)

Please share if any notification or clarification give by MCA on this limit of Auditor.

Thank you guys

Mr Sudhir todkar refer professional ethics chapter for calling limits on company audits n tax audit .we we have to consider both companies Act n chartered accountants Act simultaneously . u r mentioning no of directorship , it has no relevance with it

I knew that section 165 is irrelevant with Section 141 of companies act 2013. I have given just like an expamle that in companies act 2013 its no where expressly mentioned regarding total number of cealing limit for Auditor for public and private.

Total limit is 20 company only except

Private company having less than 100 crore of Paid up share capital
OPC
Small Company
Dormant Company

I agree with you limit is 20 as per companies Act but we have to also comply chartered accountants act

first of all see the question posted by Amrith kumar

he is asking as per ca Act whether we will include opc small co in limit of 30 or not