Transcription of GUIDELINES FOR CONCURRENT AUDIT …
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GUIDELINES FOR CONCURRENT AUDIT …
GUIDELINES FOR CONCURRENT AUDIT assignment The following norms shall be applicable for appointment of firms of Chartered Accountants as CONCURRENT Auditors: I. Applicant firm should be a Member of ICAI and should be either a partnership firm or proprietary firm having Chartered Accountant(s) as partner(s) / proprietor, duly empanelled with RBI(RBI panel 13-14); II. The firm or its partner(s) / proprietor have not been subjected to inquiry(s) in the past by the Institute of Chartered Accountants of India as per the provisions of Section 21 of the Chartered Accountants Act, 1949, and no such inquiry is pending, initiated, or contemplated by the Institute as on the date of application as well as date of acceptance of assignment ; III. The firm or its partners are duly qualified as auditors in terms of Section 141 of the Companies Act. 2013 IV. Where there are group of firms of Chartered Accountants having common partners, only one of the firms in the group will be eligible for assignment of CONCURRENT AUDIT ; V.
GUIDELINES FOR CONCURRENT AUDIT ASSIGNMENT The following norms shall be applicable for appointment of firms of Chartered Accountants as Concurrent Auditors:
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