Tax Audit Report

1. As per sec 44AB, a tax audit is to be audited by an accountant and signed by such person. 
2. Accountant as defined under sec 2(1)(b) of Chartered Accountant Act, 1949 will be a qualified CA. 
3. So, the audit report should be audited and as well as signed by a CA. It requires a membership number of a CA to upload the form successfully.
Please correct me if the above solution has an alternative view. 

CA only can be Tax Audit report & return...