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<h1>New Circular Mandates Disclosure of Signatory's Identity on Form 23B for Accountability and Transparency in Auditing Process.</h1> The circular addresses the signing of Form 23B by auditors in a firm's name without revealing the signatory's identity. It clarifies that while a partner or an authorized clerk can sign on behalf of the firm, the identity of the signatory must be disclosed. The form cannot be signed solely in the firm's name, as the firm lacks legal standing. Since Form 23B is a statutory document, identifying the signatory is crucial to assign responsibility for any inaccuracies. The circular emphasizes the importance of transparency in the signing process to ensure accountability.