27 November 2010
Kindly answer .. whether is within the authority of the statutory auditor to state in his audit report regarding the non filing of ROC/MCA forms?
Also please state whether this is a "duty" or an "optional" qualification in the statutory report?
27 November 2010
It is not the duty of statutory auditor to qualify regarding non filing of ROC/MCA forms. It is the duty of the company secretary to comply with the same.
CAclubindia
