Whether a branch auditor has to file Form 23B to ROC?
Durga Thota (Company Secretary) (29 Points)
25 October 2013Whether a branch auditor has to file Form 23B to ROC?
Saliq Ansari
(CA_Final Student)
(885 Points)
Replied 25 October 2013
The audit of a branch of company is exempt from the ceiling limits u/s 224(1B), hence the branch auditor need not require to file Form 23B on accepting the audit assignment of a branch.
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