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.
CAclubindia
