A proprietorship CA firm was appointed as Statutory Auditors as the first Auditors of the company for FY 2016-17. As on 1st April, 2017, the proprietor firm has been merged into a partnership firm and as on date of signing of Auditors Report & Financial Statements, the proprietor firm is not in existence.
My query on whom behalf Auditors Report & Financial Statements will be signed by the Auditor: in the name of proprietor firm or partnership firm.