Disqualification of an Auditor

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Does disqualification provisions of an Auditor under Companies Act, 1956 do apply to Other special audits...?????

Like Trust audit, co-operative society audit, tax audit, audit of cinema, hotels and so on....

Replies (7)

Disqualification mentioned in companies act for auditor's appointment is not applicable to other entities not governed by companies act. However Chartered Accountants Act has prescribed qualification for a CA. This would be applicable to all entities.

Agree with learned member…

As per my opinion too disqualification provisions mentioned under Companies Act, 1956 are applicable for the appointment and continuation as a statutory auditor and do apply to other special audits.

 

I also agree with Ankur Sir.

agree

Agree with Raveesh

AGREED

agree with ravesh & ankur sir


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