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Q. > Please Help: Audit
can we accept Concurrent audit of any bank branch if our partner having loan in that branch.
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Comments
ROHIT GOEL
31-Mar-2014 , 04:14:01 pmNo such disqualification is mentioned of the auditor , the disqualification is if auditor owes rupee 1000 or more the company.
SARTHAK JAIN
08-Apr-2014 , 12:11:38 amGenerally, Banks are also incorporated as company. Therefore the limit of indebtness prescribed in the companies act would apply. Presently, such limit is Rs. 1000. However, cooperative banks are not registered as companies and thus companies act do not apply to them. Rather, they are registered under Cooperative Society Act. Further, according to Chapter X of council guidelines, 2008, issued by the ICAI, a member in practice shall be deemed to be guilty of professional misconduct if he accepts audit of a concern to which he is indebted for amount exceeding Rs. 10,000.