All the Regional Directors, — THE LIMITED LIABILITY PARTNERSHIP ACT, 2008

All the Regional Directors, All the Registrar of Companies Subject: Sir, The Clarification regarding ‘ Body Corporate 226(3)(a) of the Companies Act, 1956. Ministry of Corporate Affairs has received General Circular No. No 02/02/2011-CL.V Government of India Ministry of Corporate Affairs 5,h floor, 'A' Wing, Shastri Bhawan, Dr. Rajendra Prasad Road, New Delhi Dated: 26.05.2011 for the purpose of section representation from the Institute of Chartered Accountants of India wherein they have stated that under section 226(3) (a) of the Companies Act, 1956 a from appointment as auditor by a per section Chartered 3(1) of the body corporate company. Since Limited LLP is a is disqualified body corporate Liability Partnership Act, 2008, as LLP among Accountants will not be qualified for appointment as auditor under section 226(3) (a) of the Companies Act, 1956. 2. It is hereby clarified accountants will not be that treated Limited Liability Partnership as body corporate for the of limited chartered purpose of Section 226(3)(a) of the Companies Act, 1956 and notification in this respect has been sent for publication in the Gazette of India (copy enclosed). Yours faithfully, (Kamna Sharma) Assistant Director Copy to: All concerned. ’ 30A/2011 [TO BE PUBLISHED IN THE GAZETTE OF INDIA PART II, SECTION 3, SUB SECTION (ii), EXTRAORDINARY] GOVERNMENT OF INDIA Ministry of Corporate Affairs Notification New Delhi the . 2011 (E). - In exercise ofthe powers conferred by clause (c) ofsub-section S.O ............. (7) of section 2 of the Companies Act, 1956 (1 of 1956), the Central Government hereby specifies, for the purpose Partnership, of the said clause, the Limited Liability a body corporate, incorporated under clause (1) of section 3 of Limited Liability Partnership Act, 2008 (6 of 2009