Company has increase its authorized share capital and paidup share capital but filing of form MGT-14 is still pending. Can a CA sign balance sheet of such company ?
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Roc filing
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Why not?
care he should do while signing audit report
Statutory auditor does not certify that the company has complied with all provisions of the Companies Act and the Rules made thereunder. He has to give report as per format prescribed under CARO 2016. Company will be liable as per penal provisions for the default.
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