The directors of 'A' private limited company are also directors of 'B' private limited company, the annual returns of 'B' private limited company have not been filed for the financial years 2016-17, 2017-18 & 2018-19. However application for striking off the name of the company of 'B' private limited from register of companies is filed in April 2019 which is still not approved by registrar. Now while issuing the audit report of the 'A' private limited company, does the auditor have to qualify in his independent audit report relating to disqualification of directors?
1 Replies
Sai Chandu Reddy
(CA Article Assisstant)
(159 Points)
Replied 05 November 2019
In my view no need to qualify for the FY 2018-19 since STK-2 is already been filed in April 2019 itself.However auditor can mention the same in Emphasis of matters paragraph.
Hope it helps.
-Sai Chandu Reddy
Hope it helps.
-Sai Chandu Reddy
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