02 December 2012
This will depend upon the agreement between you and your CA firm. ICAI per se has no any negative clause for signing the tax audit report.
Though the CA is in fully time employment with a CA firm so he can sign it but on behalf of CA firm.
CA in a whole time practice can sign such documents and in this case CA firm is into whole time practice. The CA from whom you intend to get it signed is not into whole time prtactice individually so cannot sign it individually.