Companies Act, 1956
Sec 229 - Signature
of audit report, etc.
Only the person appointed as auditor of the company, or where a
firm is so appointed in pursuance of the proviso to sub-section (1) of section
226, only a partner in the firm practicing in India, may sign the auditor's
report, or sign or authenticate any other document of the company required by
law to be signed or authenticated by the auditor.