Published in Part I Section 1 of the Gazette of India dated 31st August, 1957
27th August, 1957
*No. 60-CA(I)/57.– [1In exercise of the powers conferred by the clause (3) of Part III of the First Schedule to the Chartered Accountants Act, 1949,] the Council of the Institute of Chartered Accountants of India is pleased to direct that in all cases where a firm of Chartered Accountants is appointed as auditors of a company under Section 226 of the Companies Act, 1956, the member or partner of the firm, as the case may be, who signs the auditor’s report on the accounts of the company or any other documents of the company required by the Companies Act, 1956, to be signed or authenticated by the auditor, shall, at the time he affixes his signature or within a reasonable time thereafter, write to the Registrar of Companies concerned, certifying the fact of his having signed the auditor’s report or other documents of the company, and for the year, to be specified by him in the letter.
S. Vaidyanath Aiyar
Vice-President
Amendment
*[In view of the revised Government instructions requiring the name of the member concerned to be indicated on the face of the auditor’s report etc., this Notification is no longer operative.]
1 Substituted for the words “In exercise of the powers conferred by clause (iv) of the Notification No. 24-CA(8)/150 of 18th September 1950 (as amended by Notifications dated 22nd September, 1951, 26th March 1952 and 16th October, 1952) issued under clause (v) of the Schedule to the Chartered Accountants Act, 1949″, by Notification No. 1-CA(2)/3/59 dated 3.8.1959 published in Part III Section 4 of the Gazette of India dated 8.8.1959.
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