definitely an article assistant will not be liable

auditor will be liable for that work

before signing the return , he must see everything and sign it. when there is nothing contrary

Thanks Mr Hitesh but i am not talking in terms of Audit i am talking about general " Chillar " work that we perform daily like filling & Preparing ITR , TDS Return , 16A , Service Tax & Vat R

you right article will not be liable......

No way  ! Article is not liable ask her to file a case against her Principal. He/She will liable for Professional Misconduct.

Justify Me : Get paid Rs 1500/- ( Maximum ) and take responsibilities of Thousands of rupees ...

(False PAN = 10,000 rs = 6.67 months of Stipend )

Principal is a CHARTERED ACCOUNTANT, he must have checked any document / report / papers before he signs it. If he is casual in signing the report trusting a Budding CA ,Errors are sure to occur and for that The article cannot be made liable.This is because errors are caused by ignorance ,there is no deliberate act involved here.

But if the error is so silly like not filling PAN properly or quoting Wrong PAN / Such non common errors .If this is the case then,i dont support the article because it is not necessary for principal to check whether date has been put properly or PAN has been quoted Properly. One can very well assume that Juniors would have done them correctly. 

article is not liable... auditor is responsible.

Originally posted by : santhosh
	No way  ! Article is not liable ask her to file a case against her Principal. He/She will liable for Professional Misconduct.

  Article is not responsible..

How can a qualified chartered accountant allege such a claim?

Whatever be the mistake, he is the only one responsible for the same. He can't prove otherwise in any court of law.

Article is never liable guys for such mistakes since principal is required to check every thing each n every detail before submition......

Hey yaar please tell ca to refer the auditing standards which clearly specify that ca is liable for work done by others .  But he must have reason to believe that work was done in good faith.