WELCOME TO SINGHAL AJAY & ASSOCIATES

CA SINGHAL AJAY KUMAR
FCA, ACS, AICWA, MBA, LL.B.

CA Singhal Ajay Kumar, a Rank Holder in CA Final Exams held in Nov 1992 and is the Member of ICAI since Jan 1993. He has been Dy. Convener (2005-06) & Convener (2006-08 & 2011-14) of Vikas Marg CA Study Circle, Delhi (VMCA). During his tenure as Convener, he received BEST Study Circle Award, BEST Dy. Convener Award, BEST Convener award.

Further, under his Convenership, VMCA has contributed Rs. 5,01,000/- to CABF, an INITIATIVE for NOBLE cause for the Members in CA Profession.

I seek your BLESSING, SUPPORT & VOTE for CA. Singhal Ajay Kumar, a true academician and dynamic personality with a lust to serve the Profession.

Message By CA GOPAL JI AGARWAL

Dear Brothers and Sisters,
It is my pride and pleasure to introduce my Childhood Friend - CA SINGHAL AJAY KUMAR, FCA, a core and true professional, who is contesting forthcoming election of NIRC of ICAI.
He has been with me time and again in various era of life like roommate during CA Studies, Dy. Convener of Vikas Marg CA Study Circle and strong family bonding as well.
He is a brilliant scholar (35th rank in CA Final) and merit holder in ICWA. A person of full of energy, having dynamic personality and has very good qualities to usher us into this profession. I have no doubt that he will strive his best to take our Institute and fraternity to achieve greater heights of professional dignity and fulfillment.
He is a Member of ICAI since Jan 1993. Besides, FCA, he is also ACS, AICWA, MBA, LL.B. He has been Dy. Convener (2005-06) when I was the Convener, and Convener (2006-08 & 2011-14) of Vikas Marg CA Study Circle, Delhi (VMCA). During his tenure as Convener, he received Best Study Circle Award, Best Dy. Convener Award, and Best Convener award.
Further, under his Convenership, VMCA has contributed a sum of Rs.5,01,000/- to CABF, an initiative for NOBLE cause for the Members in CA Profession for which VMCA has also been awarded "Special Contribution by the Study Circle Award" by the NIRC.
Being in the core practice of CA, he is fully supported by his better half, CA Archana Singhal, FCA, LL.B., DISA, IFRS.
I most humbly request you for your blessings, open hearted support and FIRST preference VOTE for CA. Singhal Ajay Kumar, a true academician and dynamic personality with an aspiration to serve the Profession with his all integrity and sincerity.

With best regards,
Professionally yours,
CA GOPAL JI AGARWAL

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    Eligibility, qualifications and disqualifications of auditors

     (1) A person shall be eligible for appointment as an auditor of a company only if he is a chartered accountant:

    Provided that a firm whereof majority of partners practising in India are qualified for appointment as aforesaid may be appointed by its firm name to be auditor of a company.

    (2) Where a firm including a limited liability partnership is appointed as an auditor of a company, only the partners who are chartered accountants shall be authorised to act and sign on behalf of the firm.

    (3) The following persons shall not be eligible for appointment as an auditor of a company, namely:—

    (a)   a body corporate other than a limited liability partnership registered under the Limited Liability Partnership Act, 2008 (6 of 2009);
    (b)   an officer or employee of the company;
    (c)   a person who is a partner, or who is in the employment, of an officer or employee of the company;
    (d)   a person who, or his relative or partner—
    (i)   is holding any security of or interest in the company or its subsidiary, or of its holding or associate company or a subsidiary of such holding company:
        Provided that the relative may hold security or interest in the company of face value not exceeding one thousand rupees or such sum as may be prescribed;
    (ii)   is indebted to the company, or its subsidiary, or its holding or associate company or a subsidiary of such holding company, in excess of such amount as may be prescribed; or
    (iii)   has given a guarantee or provided any security in connection with the indebtedness of any third person to the company, or its subsidiary, or its holding or associate company or a subsidiary of such holding company, for such amount as may be prescribed;
    (e)   a person or a firm who, whether directly or indirectly, has business relationship with the company, or its subsidiary, or its holding or associate company or subsidiary of such holding company or associate company of such nature as may be prescribed;
    (f)   a person whose relative is a director or is in the employment of the company as a director or key managerial personnel;
    (g)   a person who is in full time employment elsewhere or a person or a partner of a firm holding appointment as its auditor, if such persons or partner is at the date of such appointment or reappointment holding appointment as auditor of more than twenty companies;
    (h)   a person who has been convicted by a court of an offence involving fraud and a period of ten years has not elapsed from the date of such conviction;
    [(i)   a person who, directly or indirectly, renders any service referred to in section 144 to the company or its holding company or its subsidiary company.
        Explanation.—For the purposes of this clause, the term "directly or indirectly" shall have the meaning assigned to it in the Explanation to section 144.]

     

    (4) Where a person appointed as an auditor of a company incurs any of the disqualifications mentioned in sub-section (3) after his appointment, he shall vacate his office as such auditor and such vacation shall be deemed to be a casual vacancy in the office of the auditor.





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