I and We usage in 3cb audit report

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R.Venkadesh

Article Assistant

165 Points Joined October 2016

In CA Partnership firm, one of the CA generates an audit report by stating "I" without stating "We" .The CA mention his name his name, Membership number, and his FRN number . is it correct???

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CA Amrita Chattopadhyay

Audit & Assurance

13459 Points Joined July 2011

Generally, for the partnership firm the term "We" is used. It is mandatory that only one partner of the firm takes the responsibility for signing the audit report even if "We" is used in the audit report.