Disqualification of Auditor

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If a CA does not have COP can be an auditor as per section 141 of Company act 2013...?
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A Chartered Accountant not holding Certificate of Practice cannot be appointed as auditor of Company.
But sir please guide me on this...
as section 141 says only a person who is a member of ICAI can be an Auditor... it doesn't say about the holding of COP.....!🤔
Even if the Company's Act don't mention about holding COP. ICAI Guidelines clearly mention that only a person holding COP can carry out attest functions. Any person who violates so would be guilty of professional misconduct.
Thank U Sir...I got it...! 😊
You are welcome..


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