Auditor disqualification

This query is : Open

Niranjan K.V. (Querist)
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19 February 2011 If a Statutory Auditor is disqualified under the Companies Act and he is also the tax auditor of the same company under a single agreement will the disqualification apply to tax audit also ?

Also what will be the situation if this dual capacity of the auditor happens to be under different agreements

CA bhargava

CA bhargava (Expert)
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19 February 2011 As satutory auditor is appointed and governed by the statute in the Companies act, if he was disqualified under companies act, then there is no bar on him to act as tax auditor,
He can be appointed as the Tax auditor. the disqualification will not apply to tax auditor.