company auditor

Yes

A branch auditor can be appointed as statutory auditor. This opinion is based on section 228(1) which reads as below:

(1) Where a company has a branch office, the accounts of that office shall, be audited by the company's auditor appointed under section 224  by a person .qualified for appointment as auditor of the company under section 226, or where the branch office is situate in a country outside India, either by the company's auditor or a person qualified as aforesaid or by an accountant duly qualified to act as an auditor of the accounts of the branch office in accordance with the laws of that country.

Hello Ankur Sir ,,as per my opinion its not possible..sweta asked Brach Director can become Company Auditor?

But ur given reply for Brach auditor can become for Company's auditor..

^ sorry sir but she is asking whether a Branch Director can become Company Auditor....

@ sweta answer to your query is ... no a branch director cannot become company's auditor! Sec. 226 applies here.

Oh No...You guys are right. I have completely misread the question. Thanks for correcting me.

Agree with members that branch director can not be appointed as statutory auditor under section 226(3)(b) read with section 2(30) of the companies act, 1956. As per section 2(30) a director is an officer of the company.