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Signing balance sheet without firm name

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Querist : Anonymous

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Querist : Anonymous (Querist)
23 June 2012 Can a chartered accountant holding full time COP sign balance sheets and issue audit reports in his individual name i.e without taking any firm name or FRN as such??
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CA Hardik Bunha

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CA Hardik Bunha (Expert)
23 June 2012 Yes, if he is appointed as sole propertior. If firm is apponted as auditor then he should disclose firm name and make sign.
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Querist : Anonymous

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Querist : Anonymous (Querist)
23 June 2012 Thanks tell me one thing are cop number and membership number same?
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