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 A Company Secretary cannot work as an Auditor of the same company.

*Reasons:* 1. *Conflict of interest*: As a Company Secretary, an individual is responsible for ensuring compliance with laws and regulations, maintaining records, and advising the Board. As an Auditor, they would be responsible for examining the company's financial statements and internal controls. This dual role would create a conflict of interest. 2. *Independence*: Auditors are required to maintain independence and objectivity to ensure unbiased opinions on the company's financial statements. A Company Secretary, being an employee of the company, would not be considered independent. 3. *Statutory prohibitions*: The Companies Act, 2013, and the Chartered Accountants Act, 1949, prohibit a person from acting as both an Auditor and a Secretary of the same company. *Regulatory requirements:* 1. *Section 144 of the Companies Act, 2013*: Prohibits a person from acting as an Auditor if they are an officer or employee of the company. 2. *Section 226 of the Companies Act, 2013*: Requires Auditors to be independent and not have any direct or indirect interest in the company. 3. *Chartered Accountants Act, 1949*: Regulates the profession of Chartered Accountants and prohibits them from engaging in activities that compromise their independence. In summary, a Company Secretary cannot work as an Auditor of the same company due to conflicts of interest, lack of independence, and statutory prohibitions.
Seema Mhatre & Associates
ACS Seema Shashank Mhatre
IICA certified Independent director
9821412594

[O] : 916 Grohitam Premises, Sector19, 
          Plot No 14B,APMC Market, Vashi 
          Navi Mumbai 400705, Maharashtra.
You think compliance is expensive try Non compliance

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