Is articleship under ca holding cop but not having firm registration number valid?

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Hi everyone.. I am holding COP since last 2 years but i have no firm registration number? My question is First Can i sign Audit Report like Tax Audit, Balance Sheet etc without firm registration number? Second, Can I train articled assistant under me even if i have no firm registration number? Please help..
Replies (2)

You can sign audit reports and tax audits as well, but you cannot train an article assistant.

Can you give me reference please?

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