Signature of audit reports: partner must personally sign audit reports for a firm; firm name affixation is insufficient. Only a multi partner firm properly constituted under partnership law may be appointed as auditor, and only an individual partner may sign or authenticate the auditor's report for the firm; affixing only the firm name or relying on a separate Registrar disclosure does not satisfy the statutory requirement and the signing partner must sign in his own hand for and on behalf of the firm.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Signature of audit reports: partner must personally sign audit reports for a firm; firm name affixation is insufficient.
Only a multi partner firm properly constituted under partnership law may be appointed as auditor, and only an individual partner may sign or authenticate the auditor's report for the firm; affixing only the firm name or relying on a separate Registrar disclosure does not satisfy the statutory requirement and the signing partner must sign in his own hand for and on behalf of the firm.
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