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Chartered Accountant Can not work As Body Corporate and LLP-MCA circular




Central Government Act
Section 226(3) in The Companies Act, 1956
(3) None of the following persons shall be qualified for appointment as auditor of a company-
(a) a body corporate;
(b) an officer or employee of the company;
(c) a person who is a partner, or who is in the employment, of an officer or employee of the company;
(d) a person who is indebted to the company for an amount exceeding one thousand rupees, or who, has given any guarantee or provided any security in connection with the indebtedness of any third person to the company for an amount exceeding one thousand rupees;
(e) a person who is a director or member of a private company, or a partner of a firm, which is the managing agent or the secretaries and treasurers of the company;
(f) a person who is a director or the holder of shares exceeding five per cent. in nominal value of the subscribed

Cyril Amarchand  Mangaldas LLP details

Call  MsKamna Sharma at01123387263 (MCA)

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