section 141(3)g

Basically in the limit of 20, a ca can tk only Max of 20 public co audit. example 1) a ca can tk Max 20 audit of public co as per comanies Act 2) in the limit of 30 a ca can tk 20 audit of public co ( maximum)+ 10 (Pvt co+opc+small co+ dormant). Hence in the limit of 30 opc , small co, dormant co is included .A ca can tk Max 30 audit by complying both companies Act 2013 n Guidelines of council (ICAI)

Thank you.