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Appointment of - Signing of Form 23B by auditors in firm’s name without disclosing identity of signatory

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..... #8209; Whether permissible The Department is of the view that the intimation in token of acceptance or refusal to accept the appointment is only a ministerial act which can be performed by a duly authorised person on behalf of the firm. No doubt, a partner of a firm is authorised under the law to sign any document on behalf of the firm, but even a clerk of the concerned firm can also sign suc .....

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