Appointment of - Signing of Form 23B by auditors in firm’s name without disclosing identity of signatory

Appointment of - Signing of Form 23B by auditors in firm’s name without disclosing identity of signatory https://www.taxtmi.com/circulars?id=10943 Form 23B, being a statutory document, must be signed by a person duly authorised by the audit firm and the identity of that signatory must be disclosed alongside the firm's name; signing solely in the firm's name is impermissible because the firm lacks independent legal personality and identification of the individual signatory is necessary to fix responsibility for any false or incorrect statements. en-us Mon, 31 Oct 1977 00:00:00 +0530 Fri, 17 Jun 2011 18:14:00 +0530 TaxTMI RSS Generator Appointment of - Signing of Form 23B by auditors in firm’s name without disclosing identity of signatory https://www.taxtmi.com/circulars?id=10943 Form 23B, being a statutory document, must be signed by a person duly authorised by the audit firm and the identity of that signatory must be disclosed alongside the firm's name; signing solely in the firm's name is impermissible because the firm lacks independent legal personality and identification of the individual signatory is necessary to fix responsibility for any false or incorrect statements. Circulars Companies Law Mon, 31 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10943