Section 9 in The Companies (Audit and Auditors) Rules, 2014 [Entire Act]
dated 7.5.2018 (w.e.f. 31.3.2014).]
***] 9. Liability to devolve on concerned partners only.- In case of criminal liability of any audit firm, the liability ... other than fine, shall devolve only on the concerned partner or partners, who acted in a fraudulent manner or abetted or, as the case