Siging of balance sheet by auditor

Hi Pramod,

I think (not Sure) he can sign since he is not related to that company. Also refer ca regulations and code of ethics with this regard

If the member is not in service and has not joined any job and if he has applied and got a COP , then he can sign as an auditor.

Your question is regarding the same company balance sheet in which he use to work or different company ?

same company in which he used to work.

Yes he can sign the balance sheet of the same company after resigning and practising separately..as per schedule -I , part-I, Clause-12 Chartered Accountants Regulation Act, 1949.

Yes he can sign the balance sheet of the same company after resigning and practising separately..as per schedule -I , part-I, Clause-12 Chartered Accountants Regulation Act, 1949.

Yes you Can Sign , as per Ehics a CA Cant you cant Sign for Relatives but nothing is mentioned that you cant sign for Employer if you have left the job.

HI anjali,

You have rightly said as i just now verified with the code of ethics which is reproduced as below

"A Chartered Accountant in practice shall be deemed to be guilty of professional misconduct if he allows a person not being a member of the Institute in practice, or a member not being his partner to sign on his behalf or on behalf of his firm, any balance-sheet, profit and loss account, report or financial statements"