Rule 9 - Liability to devolve on concerned partners only. (Omitted - 07-05-2018) - Companies (Audit and Auditors) Rules, 2014.

1 [***] ******************** Notes:- 1. Omitted vide F. No. 1/ 33/2013.CL-V (Part) - 07-05-2018 , before it was read as, 9. Liability to devolve on concerned partners only.- In case of criminal liability of any audit firm, the liability other than fine, shall devolve only on the concerned partner or partners, who acted in a fraudulent manner or abetted or, as the case may be, colluded in any fraud.