Signing of tax audit reports

This query is : Resolved

Share Report Follow Query Ask a Query

Querist : Anonymous

Querist : Anonymous (Querist)

30 October 2017 Can we sign Tax audit reports without having FRN No.?
Having COP

CA Ysil Karunai

CA Ysil Karunai (Expert)
Follow

30 October 2017 Yes. you can do in your individual name. (provided you're practicing in your individual name)

CA Ysil Karunai

CA Ysil Karunai (Expert)
Follow

30 October 2017 Why can't you follow me on twitter. Follow me on Twitter @CAysilkarunai for more interactions, knowledge sharings etc., Do it now!

Why can't you follow me on twitter. Follow me on Twitter @CAysilkarunai for more interactions, knowledge sharings etc., Do it now!

Querist : Anonymous

Querist : Anonymous (Querist)

30 October 2017 What to fill in Firm registration no. In INCOME TAX RETURN

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
Follow

25 July 2025 Here’s a clear answer to your question about signing Tax Audit Reports and filling Firm Registration Number (FRN) in Income Tax Return:

---

### 1. **Can a CA sign Tax Audit Reports without having a Firm Registration Number (FRN)?**

* **Yes, a Chartered Accountant can sign Tax Audit Reports without having a Firm Registration Number**, provided:

* The CA is practicing **as an individual** (i.e., not under a firm or LLP).
* The CA holds a valid **Certificate of Practice (COP)**.
* In this case, the CA signs the report in his/her **individual name** with their **individual membership number**.
* **FRN is only required when the audit is conducted under a firm or LLP**.

---

### 2. **What to fill in Firm Registration Number (FRN) in Income Tax Return?**

* If the **audit is conducted by an individual CA**, and no firm is involved, then:

* The **FRN field should be left blank or filled as “Not Applicable (N/A)”** in the Income Tax Return.
* If the audit is done by a CA firm or LLP, then:

* The **FRN of that firm/LLP** must be filled.

---

### Summary Table:

| Situation | Can sign Tax Audit Report? | FRN to fill in ITR |
| -------------------------- | -------------------------- | ------------------- |
| Individual CA with COP | Yes | Leave blank or N/A |
| CA firm/LLP | Yes | FRN of the firm/LLP |
| No COP (non-practicing CA) | No | Not applicable |

---

If you want, I can also help with the exact format or wording for signing the Tax Audit Report as an individual CA. Just ask!

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Summarize this with AI

ChatGPT Perplexity Claude Google AI Grok