Filing of the returns

There is no restriction.Practically we can see only Company Audit(Statutory Audit) and Tax Audit

External auditor means statutory auditor.

Then read the query again along with your answer

There are three types of auditors
1. internal auditor
2. statutory auditor
3. government auditor.

@ Sri Snigdha,

Kindly provide the further details.

Most of the cases except in few specific cases like Co operative societies CA qualification is required to become statutory audit unless additional qualifications are prescribed.

Statutory and external comes under same / similar category. Kindly elaborate the query

Pls study certificate of practice and other allied regulations.

For your Kind information an internal auditor appointed under section 138 cannot be appointed as the statutory auditor under section 139. Further there are conditions as to applicability of rotation and wether the auditor is a individual or a firm and several other provisions under Companies audit and auditor's rules. Mr Mukherjee please refresh your knowledge before giving bullsh*t answers. Internal auditor does not necessarily need to be a CA. It can be a CS or CMA or any professionals that BOD determines.