wrt, Section 92 of Companies Act 2013, the Annual returns is required to be signed by a director and the company secretary, or where there is no company secretary,by a company secretary in practice.
The Section doesn't specifies the name of Auditor.
Regards, Avneesh Mishra.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
25 April 2014
Thank you. But in fact , I, intended whether auditor can certify returns as professional (CA, CS, Cost Accountant), it was an error in my question (signing return). Also whether auditor can upload the annual returns for the company , he audited