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Where the branch office of a company is situated in a country outside India, the accounts of the branch office shall be audited either by the company's auditor or by an accountant or by any other person duly qualified to act as an auditor.

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Syllabus of the paper:

Auditing 50% weightage
1. Auditing Concepts
2. Provision relating to Audit under Companies Act


Where the branch office of a company is situated in a country outside India, the accounts of the branch office shall be audited either by the company's auditor or by an accountant or by any other person duly qualified to act as an auditor.






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