if a member has examined FS and gone abroad before signing it, he is guilty under clause 12 of 1st schedule However, if he ask another CA in practice to sign it, Will he be guilty under clause 12of 1st schedule? Since clause 2 of part 1 of 2nd schedule states that a member can certify and submit FS examined by another CA-COP
To go abroad without signing is not professional misconduct, under any clause. There must be reason why such situation arised.
Person who signs in his absence can be only his partner , if some one else does it then it’s misconduct.
Clause 2 says be careful before signing some responsible person should review work.
Clause 12 is for who can sign
Clause 2 is for review before signing