1. Any member in part-time practiceis not entitled to perform attest function. Only partners can perform attestation function.

2. In case of Joint Audits,all the auditors will have to sign the audit report. If the auditors have different opinion, then they should issue separate audit reports.

3. A chartered accountant having substantial interest in the assessee’s business cannot take up the audit.

4. A chartered accountant who is responsible for writing or the maintenance of books of accountof an assessee is not eligible for being appointed an auditor of the same assessee.

5. Internal auditor of an assessee cannot be appointed as his tax auditor.

6. A chartered accountant is not eligible to accept the GST Audit of a person to whom he is indebted for more than Rs. 10,000/-.

7. The restrictions applicable for appointment of statutory auditor where fee for other services are more than the statutory audit fee, in case of specified entities, is not applicable to GST auditors.

8. A chartered accountant cannot charge professional fees based on a percentage of profit or which are contingent upon the finding or the result of the professional employment.

9. In many cases, an assessee may be having his GST registrations in many States. The assessee may appoint single auditor for all his registered establishments. Accounts and records might have been kept in the local language of the State. It is suggested that in the normal course, the auditor should not accept the audit of accounts written in a language which he/his staff does not understand.