Does disqualification provisions of an Auditor under Companies Act, 1956 do apply to Other special audits...?????
Like Trust audit, co-operative society audit, tax audit, audit of cinema, hotels and so on....
7 Replies
CA Ravish Trivedi
(The Possibilities are Infinite...)
(772 Points)
Replied 04 June 2010
Disqualification mentioned in companies act for auditor's appointment is not applicable to other entities not governed by companies act. However Chartered Accountants Act has prescribed qualification for a CA. This would be applicable to all entities.
Ankur Garg
(Company Secretary and Compliance Officer)
(114773 Points)
Replied 04 June 2010
Agree with learned member…
As per my opinion too disqualification provisions mentioned under Companies Act, 1956 are applicable for the appointment and continuation as a statutory auditor and do apply to other special audits.
Kalpesh Chauhan,
(Tax Assistant (Accounting Technician CA FINAL CS PROF. PROG. B.Com))
(8311 Points)
Replied 04 June 2010
I also agree with Ankur Sir.
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