Can a CA who is not an auditor of trust, can certify Form FC 6 under FCRA, 2010 ?
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Certificate of fc 6
Replies (2)
No never .this is professional misconduct and may liable to profrssional gulilty in CA regulation Act ,1949.
But the language of certificate in FC 6 is as under:
I/We have audited the account of __________________________________ (name of Association and its
full address including State, District and Pin Code, if registered society, its registration number and State of
registration) for the year ending the 31st March____________ and examined all relevant books and
vouchers and certify that according to the audited account:
(i) the brought forward foreign contribution at the beginning of the year was Rs _________;
(ii) foreign contribution of/worth Rs_________ was received by the Association during the year
________;
(iii) the balance of unutilised foreign contribution with the Association at the end of the year________
was Rs _________________;
(iv) Certified that the Association has maintained the accounts of foreign contribution and records
relating thereto in the manner specified in section 19 of the Foreign Contribution (Regulation) Act,
2010 (42 of 2010) read with rule 16 of the Foreign Contribution (Regulation) Rules, 2011.
(v) The information in this certificate and in the enclosed Balance Sheet and statement of Receipt and
Payment is correct as checked by me/us.
It no where mentions that certifying authority should be Auditor. I mean if CA Mr. X has audited the accounts and issued the audit reort. Can't CA Mr. Y again audit the same accounts and give above certificate.
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