Companies Act, 2017
Companies Act, 2017 — section 251
251. Signature of auditor’s report..—(1) The auditor’s report must state the name of the auditor, engagement partner, be signed, dated and indicate the place at which it is signed.
(2)Where the auditor is an individual, the report must be signed by him.
(3)Where the auditor is a firm, the report must be signed by the partnership firm with the name of the engagement partner.
This is the text of the provision as enacted. It is legal information, not legal advice, and it cannot account for the facts of your own matter. For advice on your situation, consult a verified advocate.