Use of word i/we in form 3ca/3cb

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Dear Experts In form 3CA/3CB when to use the word I and when to use the word We? I/We have conducted the audit of .......
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I when it is sole proprietorship firm & WE wen its a partnership firm

"I" is used when an individual is signing the report & "we" is used when firm is auditing whether its a partnership or proprietor 


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