Signature on tax audit report

Hello,

As we all know that the tax audit report is to be filed online mandatorily. My query is as under:

In a partnership firm, can a partner sign the Audit report on behalf of another partner. (The audit report printouts after uploading it online).

I want to elaborate it with an example: there are two partners in a firm; A and B. An audit report is filed online by A using his own membership no. and DSC, Now there is one more requirement to sign the paper form of Audit report which is uploaded online. My Query is : Can B is eligible to sigh the paper form of audit report on behalf of A.

Thanks for your opinion in advance.