Sir as per institute guidelines any member cannot hold more than 30 audits and as per companies act – 20 co audit + opc, small & pvt < 100 cr share capital. So should i conclude that 20 public/listed companies/pvt>100cr & maximum of 10 opc, small & pvt < 100cr ??
Co Act limit 20 but 4 types of companies excluded
As per council guidelines limit is 30 but no exclusions
so combined interpretations is
limit of 20 excluding 4 types of companies
and limit of 30 including 4 types of companies
or as you have expressed extra 10 can be used for 4– OPC / SMALL / Dormant / Pvt having PC < 100 crores is also correct