Kumar (1) (58 Points)
21 February 2011Hi ,
Can any one please tell me whether a practicing CA who is also a director in one of the pvt ltd company can affix his signature for certifying the ROC forms (Annual filing 20B, 23AC, etc) of the same company in which he is a director ?
Thanks in advance
Mohammed
(CS, Mcom, LLB)
(857 Points)
Replied 21 February 2011
Dear Sugnan,
If the CA has signed the directors report and he is not the statutory auditor of the company, then there is no problem certifying the ROC forms..
Experts views are solicited on the same...
Shridhi Jain
(Company Secretary)
(1678 Points)
Replied 22 February 2011
The CA can put his singature on form in the capacity of director only but where there is question of pasting sign on the column of Practicing CA/CS/ICWA, he can not put his signatures though he is practicing CA..
CS Ankur Srivastava
(Company Secretary & Compliance Officer)
(17853 Points)
Replied 22 February 2011
There are 2 digital signatures are required in E form. First one is for signature of Director / manager / secretary. Second one is practicing professional for certifying the form.
That CA can sign the form being the director of the company, whether he has signed on the Director Report or not.
He cannot certify the form, because he is a director of the company.
Kumar
(1)
(58 Points)
Replied 22 February 2011
Thank u all for ur replies......
Can u please tell me which section i have to refer for your answers.
mazhar
(``)
(40 Points)
Replied 22 February 2011
Hi Sugnan,
According to Section 226 of Companies Act of 1956
None of the following persons shall be qualified for appointment as auditor of a company-
Kumar
(1)
(58 Points)
Replied 22 February 2011
Hi Mazhar,
Thanks for the information, but he is not the statutory auditor of the company, he just wants to certify only ROC forms in which the balance sheet, p&l have been audited & signed by some other auditor.
For your information he holds only 0.90% shares.
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