Sir, as per section 145 of CA, 2013 auditor has to sign audit report. But where is it written that fst has also be to be signed by auditor?
1 Answers
Yes as per Sec 145 auditor had to sign audit report. As per Sec 134 directors CFO etc have to sign financial statements.
No section specifies that auditor will have to sign financial statements. It is done as per past customs.
In other countries auditor only signs audit report and not financial statements.