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M R ESTATES PVT LTD

CIN: U65910WB1986PTC040812 As on: 2026-07-13

M R ESTATES PVT LTD (CIN: U65910WB1986PTC040812) is a Private company incorporated on 17 Jun 1986. It is classified as Non-government company and is registered at Registrar of Companies, Kolkata. Its authorized share capital is Rs. 500000.00 and its paid up capital is Rs. 206000.00.

M R ESTATES PVT LTD's Annual General Meeting (AGM) was last held on 06 Sep 2023. and as per records from Ministry of Corporate Affairs (MCA), its balance sheet was last filed on 2023-03-31.M R ESTATES PVT LTD's NIC code is 6591 (which is part of its CIN). As per the NIC code, it is inolved in Financial leasing [Operational leasing is classified in division 71].

Directors of M R ESTATES PVT LTD are SUBRATA MUKHERJEE, and ASHOK KUMAR TIWARI.

M R ESTATES PVT LTD's Corporate Identification Number (CIN) is U65910WB1986PTC040812 and its registration number is 40812. Users may contact M R ESTATES PVT LTD on its Email address - [email protected]. Registered address of M R ESTATES PVT LTD is 22, Lee Road, Flat-C2, 1st Floor, Block-C, , Kolkata, West Bengal, India - 700020.

Current status of M R ESTATES PVT LTD is - Amalgamated.

Basic Information

  • CIN
  • Name
  • Listed on Stock Exchange
  • Company Status
  • ROC
  • Registration Number
  • Company Category
  • Company Sub Category
  • Class of Company
  • Date of Incorporation
  • Age of Company
  • Activity
  • Number of Members

Annual Compliance Status

  • Date of Last Annual General Meeting
  • Date of Last Filed Balance Sheet

Key Numbers

  • Authorised Share Capital
  • Paid-up Share Capital
  • Total Assets
  • Revenue
  • Profit
  • Salaries & Other Employee Benefit Expenses
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Previous Names

Previous CINs

ZaubaCorp's company report for M R ESTATES includes audited balance sheets, profit & loss statements, charges, director history, shareholding and related-party transactions, compiled from official MCA filings — delivered as PDF and Excel.

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Companies are required to file half yearly returns showing payments due to Micro & Small Enterprises that have been delayed more than 45 days. This information is crucial to understand if M R ESTATES pays its vendors promptly. When seen over a period of time, this information could show if the company has slowed down in making payments to its small vendors. This information is available only if the company has filed its half yearly returns with the registrar of companies.

Filing Type As On Amount Due to MSME Current Liabilities Ratio to Current Liabilities Reasons for Delay

This section contains details of investor complaints or serious complaints filed with the registrar of companies. This information can surface potential red flags about a company.

Director Complaints
Date DIN Cessation Date Cessation Reason Complaint
Serious Complaints
Date Complaint Other Details
Investor Complaints & Other Complaints
Date Complaint Type Complaint Sub Type Particulars of Secutiries Period Complaint Other Details

Current Directors & Key Managerial Personnel of M R ESTATES
DIN Director Name Designation Appointment Date
00250477 SUBRATA MUKHERJEE Director 2008-09-30
00042444 ASHOK KUMAR TIWARI Director 2020-12-24
Past Directors & Key Managerial Personnel of M R ESTATES
DIN Director Name Designation Appointment Date Cessation
00250477 SUBRATA MUKHERJEE Additional Director - 2008-09-30
00534265 PARTHA SADHAN BOSE Director - 2008-03-31
00601823 DEBTOSH DEY Additional Director - 2009-08-25
00601823 DEBTOSH DEY Director - 2012-07-20
02156128 BISWANATH MANDAL Additional Director - 2008-09-30
02156128 BISWANATH MANDAL Director - 2014-03-05
06846748 ANSUMALI BHATTACHARYA Director - 2021-12-27
00035904 SWAPAN SADHAN BOSE Director - 2008-03-31
00042444 ASHOK KUMAR TIWARI Additional Director - 2020-12-24
00042444 ASHOK KUMAR TIWARI Director - 2020-09-02
Other Directorships of SUBRATA MUKHERJEE
Company Name CIN Designation Appointment Date Cessation
BOSE FOODS PVT LTD U15134WB1989PTC046415 Additional Director - 2008-09-17
BOSE FOODS PVT LTD U15134WB1989PTC046415 Director 2008-09-17 Ongoing
NU VISTA LEATHERETTE PVT LTD U19129WB1990PTC049009 Director 1998-10-12 Ongoing
PKB CONSTRUCTION PVT LTD U70101WB1996PTC078433 Additional Director - 2008-09-17
PKB CONSTRUCTION PVT LTD U70101WB1996PTC078433 Director 2008-09-17 Ongoing
NP DEVELOPERS PVT LTD U70101WB1996PTC078434 Additional Director - 2023-09-28
NP DEVELOPERS PVT LTD U70101WB1996PTC078434 Director 2023-11-08 Ongoing
Y2K DATAMATICS PRIVATE LIMITED U72502WB2000PTC091496 Director 2000-05-30 Ongoing
PRATYAHA NEWS SERVICE PRIVATE LIMITED U92200WB2003PTC097133 Additional Director - 2013-09-27
PRATYAHA NEWS SERVICE PRIVATE LIMITED U92200WB2003PTC097133 Director 2013-09-27 Ongoing
SANGBAD PRATIDIN BHAWANIPORE FOOTBALL CLUB PRIVATE LIMITED U92412WB2011PTC171097 Additional Director - 2021-11-30
SANGBAD PRATIDIN BHAWANIPORE FOOTBALL CLUB PRIVATE LIMITED U92412WB2011PTC171097 Director 2021-11-30 Ongoing
Other Directorships of PARTHA SADHAN BOSE
Other Directorships of DEBTOSH DEY
Company Name CIN Designation Appointment Date Cessation
BOSE FOODS PVT LTD U15134WB1989PTC046415 Additional Director - 2009-08-25
BOSE FOODS PVT LTD U15134WB1989PTC046415 Director - 2012-07-20
PRATIDIN PRAKASHANI PRIVATE LIMITED U22100WB1992PTC054417 Company Secretary - 2012-04-01
WELLMAN CARBO METALICKS INDIA LIMITED U23109WB2004PLC099328 Director - 2010-03-31
LIFE PHARMACEUTICALS PVT LTD U24232WB1964PTC026271 Additional Director - 2019-09-14
LIFE PHARMACEUTICALS PVT LTD U24232WB1964PTC026271 Director 2019-09-14 Ongoing
KOLKATA BRICKS PRIVATE LIMITED U26931WB2007PTC113198 Director - 2012-04-01
E.C. BOSE & CO (VISAKHAPATNAM) PVT. LTD. U35111WB1986PTC040869 Additional Director - 2008-09-29
E.C. BOSE & CO (VISAKHAPATNAM) PVT. LTD. U35111WB1986PTC040869 Director - 2014-03-29
E.C. BOSE & CO (PARADIP) PVT. LTD. U35111WB1986PTC040873 Additional Director - 2008-09-30
E.C. BOSE & CO (PARADIP) PVT. LTD. U35111WB1986PTC040873 Director - 2010-06-07
RIPLEY INFRASTRUCTURE PRIVATE LIMITED U50100WB2011PTC161871 Additional Director - 2012-09-29
RIPLEY INFRASTRUCTURE PRIVATE LIMITED U50100WB2011PTC161871 Director 2012-09-29 Ongoing
MERLIN VINIMAY PRIVATE LIMITED U51109WB2000PTC092098 Director 2022-08-24 Ongoing
MERLIN VINIMAY PRIVATE LIMITED U51109WB2000PTC092098 Director - 2012-04-01
NETINCON MARKETING PRIVATE LIMITED U51109WB2000PTC092105 Director - 2012-04-01
KOLKATA VINIMAY PRIVATE LIMITED U51909WB2005PTC101746 Director - 2012-04-01
COSMOS FOOD EXPORTS PVT LTD U52202WB1989PTC045884 Additional Director - 2020-12-24
COSMOS FOOD EXPORTS PVT LTD U52202WB1989PTC045884 Director 2020-12-24 Ongoing
P. K. SHIPPING PRIVATE LIMITED U61200WB2008PTC130755 Director - 2010-04-01
NETINCON LOGISTICS PRIVATE LIMITED U62200WB2002PTC094283 Additional Director - 2020-12-23
NETINCON LOGISTICS PRIVATE LIMITED U62200WB2002PTC094283 Director 2020-12-23 Ongoing
PRATIDIN INFRASTRUCTURE COMPANY PRIVATE LIMITED U70100WB2008PTC125629 Additional Director - 2020-12-23
PRATIDIN INFRASTRUCTURE COMPANY PRIVATE LIMITED U70100WB2008PTC125629 Director 2020-12-23 Ongoing
RIPLEY & COMPANY STEVEDORING & HANDLING PVT LTD U73100WB2000PTC091705 Director - 2013-03-28
NIGOLICE ARROW VYAPAAR PRIVATE LIMITED U74110WB1996PTC080282 Director - 2010-12-14
CIVCON (1998) PRIVATE LIMITED U74210WB1998PTC087971 Director - 2012-04-01
RIPLEY & COMPANY LIMITED U99999AP1946PLC000294 Additional Director - 2007-09-27
RIPLEY & COMPANY LIMITED U99999AP1946PLC000294 Director 2007-09-27 Ongoing
Other Directorships of BISWANATH MANDAL
Other Directorships of ANSUMALI BHATTACHARYA
Company Name CIN Designation Appointment Date Cessation
E.C. BOSE & CO (VISAKHAPATNAM) PVT. LTD. U35111WB1986PTC040869 Director - 2024-03-30
E.C. BOSE & CO (PARADIP) PVT. LTD. U35111WB1986PTC040873 Director - 2024-03-30
RIPLEY & COMPANY LIMITED U99999AP1946PLC000294 Additional Director - 2016-09-30
RIPLEY & COMPANY LIMITED U99999AP1946PLC000294 Director - 2024-03-30
Other Directorships of SWAPAN SADHAN BOSE
Other Directorships of ASHOK KUMAR TIWARI
Company Name CIN Designation Appointment Date Cessation
BOSE FOODS PVT LTD U15134WB1989PTC046415 Director 2014-02-25 Ongoing
NU VISTA LEATHERETTE PVT LTD U19129WB1990PTC049009 Director 2006-06-14 Ongoing
D T PROPERTIES PVT LTD U25201WB1984PTC037089 Additional Director - 2023-09-25
D T PROPERTIES PVT LTD U25201WB1984PTC037089 Director 2023-11-30 Ongoing
E.C. BOSE & CO (VISAKHAPATNAM) PVT. LTD. U35111WB1986PTC040869 Additional Director 2024-05-25 Ongoing
E.C. BOSE & CO (KAKINADA) PVT. LTD. U35111WB1986PTC040870 Additional Director - 2008-09-30
E.C. BOSE & CO (KAKINADA) PVT. LTD. U35111WB1986PTC040870 Director 2008-09-30 Ongoing
E.C. BOSE & CO (GOPALPUR) PVT. LTD. U35111WB1986PTC040871 Additional Director - 2008-09-30
E.C. BOSE & CO (GOPALPUR) PVT. LTD. U35111WB1986PTC040871 Director 2008-09-30 Ongoing
CALCUTTA MARINE ENGINEERING PVT LTD U35112WB1960PTC024761 Additional Director - 2015-12-21
CALCUTTA MARINE ENGINEERING PVT LTD U35112WB1960PTC024761 Director 2015-12-21 Ongoing
BLUESKY DEALCOM PRIVATE LIMITED U51109DL2008PTC267300 Director - 2009-06-24
MERLIN VINIMAY PRIVATE LIMITED U51109WB2000PTC092098 Director 2022-09-19 Ongoing
KOLKATA VINIMAY PRIVATE LIMITED U51909WB2005PTC101746 Director 2016-03-30 Ongoing
E.C. BOSE & CO. (MACHLIPATNAM) PVT. LTD. U63090WB1986PTC040872 Additional Director - 2008-09-30
E.C. BOSE & CO. (MACHLIPATNAM) PVT. LTD. U63090WB1986PTC040872 Director 2008-09-30 Ongoing
KEL LIQ PVT LTD U67120WB1995PTC075081 Director - 2008-07-23
NP DEVELOPERS PVT LTD U70101WB1996PTC078434 Additional Director - 2022-03-28
NP DEVELOPERS PVT LTD U70101WB1996PTC078434 Director 2022-03-28 Ongoing
JANATA DEVELOPMENT PVT LTD U70109WB1978PTC031301 Additional Director - 2023-09-28
JANATA DEVELOPMENT PVT LTD U70109WB1978PTC031301 Director 2023-12-04 Ongoing
ELITE TOWER PVT LTD U70109WB1990PTC048902 Additional Director - 2015-12-21
ELITE TOWER PVT LTD U70109WB1990PTC048902 Director 2015-12-21 Ongoing
BALAJI DEVELOPERS PRIVATE LIMITED U70109WB1997PTC083814 Additional Director - 2019-09-25
BALAJI DEVELOPERS PRIVATE LIMITED U70109WB1997PTC083814 Director 2019-09-25 Ongoing
Y2K DATAMATICS PRIVATE LIMITED U72502WB2000PTC091496 Additional Director - 2023-09-28
Y2K DATAMATICS PRIVATE LIMITED U72502WB2000PTC091496 Director 2023-11-07 Ongoing
PRATYAHA NEWS SERVICE PRIVATE LIMITED U92200WB2003PTC097133 Additional Director - 2023-09-29
PRATYAHA NEWS SERVICE PRIVATE LIMITED U92200WB2003PTC097133 Director 2024-01-11 Ongoing
SANGBAD PRATIDIN BHAWANIPORE FOOTBALL CLUB PRIVATE LIMITED U92412WB2011PTC171097 Additional Director - 2014-09-30
SANGBAD PRATIDIN BHAWANIPORE FOOTBALL CLUB PRIVATE LIMITED U92412WB2011PTC171097 Director 2014-09-30 Ongoing

CIN Company Name Company Address
ACH-7117 SAN ENCLAVE LLP 22 LEE ROAD (O. C. GANGULY SARANI),,FLAT-C2 1ST FLOOR, BLOCK-C,Kolkata,Kolkata,West Bengal,India-700020
ACH-7168 SAN HEIGHTS LLP 22 LEE ROAD (O. C. GANGULY SARANI),,FLAT-C2 1ST FLOOR BLOCK-C,Kolkata,Kolkata,West Bengal,India-700020
U52242WB2015PTC207835 OSL RIPLEY SHIPPING PRIVATE LIMITED 22, LEE ROAD (O. C. GANGULY SARANI),FLAT-C2, 1ST FLOOR, BLOCK-C,Kolkata,Kolkata,West Bengal,700020-India
ABA-8849 RSR BUSINESS CONSULTANTS LLP FLAT NO. C2, 1ST FLOOR, BLOCK - C,22 LEE ROAD (O.C GANGULY SARANI),Kolkata,Kolkata,West Bengal,India-700020
U52242WB2024PTC273717 GANGES BULK TERMINAL PRIVATE LIMITED 22, LEE ROAD, FLAT-C2, 1ST FLOOR, BLOCK-C,Kolkata,Kolkata,West Bengal,700020-India
U45309WB2020PTC235791 RIPLEY DREDGING & MARINE SERVICES PRIVATE LIMITED 22, LEE ROAD (O. C. GANGULY SARANI) FLAT-C2, 1ST FLOOR, BLOCK-C , Kolkata, West Bengal, India - 700020
U51491WB1983PTC035809 BIJAY ENTERPRISES PRIVATE LIMITED 22, LEE ROAD (O.C. GANGULY SARANI) FLAT-C2, 1ST FLOOR, BLOCK-C , KOLKATA, West Bengal, India - 700020
U52202WB1989PTC045884 COSMOS FOOD EXPORTS PVT LTD 22, LEE ROAD (O.C. GANGULY SARANI) FLAT-C2 1ST FLOOR, BLOCK-C , Kolkata, West Bengal, India - 700020
U62200WB2002PTC094283 NETINCON LOGISTICS PRIVATE LIMITED 22, LEE ROAD (O.C. GANGULY SARANI) FLAT-C2 1ST FLOOR, BLOCK-C , Kolkata, West Bengal, India - 700020
U63090WB2016PTC215840 RIPLEY OFFSHORE PRIVATE LIMITED 22, LEE ROAD (O. C. GANGULY SARANI) FLAT-C2, 1ST FLOOR, BLOCK-C , Kolkata, West Bengal, India - 700020
U74120WB1988PTC045509 GEO SCIENCE APPLICATIONS PVT. LTD. 22, LEE ROAD (O. C. GANGULY SARANI), FLAT-C2, 1ST FLOOR, BLOCK-C, , Kolkata, West Bengal, India - 700020
ABA-0694 Enormous Vistas LLP FLAT NO. C2, 1ST FLOOR, BLOCK - C22, LEE ROAD (O.C GANGULY SARANI) Kolkata, West Bengal, India - 700020
AAZ-9908 RSR FORTUNES LLP FLAT NO. C2, 1ST FLOOR, BLOCK - C22 LEE ROAD (O.C GANGULY SARANI) Kolkata, West Bengal, India - 700020
U15134WB1989PTC046415 BOSE FOODS PVT LTD 22, Lee Road, Flat-C2, 1st Floor, Block-C, , Kolkata, West Bengal, India - 700020
U49231WB2023PTC263615 RIPLEY JRC VENTURES PRIVATE LIMITED 22, Lee Road, Flat C2, 1st Floor, Block C , Kolkata, West Bengal, India - 700020
U63030WB2019PTC233554 RIPLEY SHIPPING PRIVATE LIMITED 22, LEE ROAD, FLAT-C2, 1ST FLOOR, BLOCK-C, , Kolkata, West Bengal, India - 700020
U72502WB2000PTC091496 Y2K DATAMATICS PRIVATE LIMITED 22, Lee Road, Flat-C2, 1st Floor, Block-C, , Kolkata, West Bengal, India - 700020
U70101WB1996PTC078434 NP DEVELOPERS PVT LTD 22, Lee Road, Flat-C2, 1st Floor, Block-C, , Kolkata, West Bengal, India - 700020
U73100WB2000PTC091705 RIPLEY & COMPANY STEVEDORING & HANDLING PVT LTD 22, LEE ROAD FLAT-C2, 1ST FLOOR, BLOCK-C, , Kolkata, West Bengal, India - 700020
U93120WB2025OPC277856 SRINJOY BOSE SPORTS MANAGEMENT (OPC) PRIVATE LIMITED 22,LEE ROAD O.C.GANGULY,FLAT,C2 1ST FLR , BLOCK-C,Kolkata,Kolkata,West Bengal,700020-India
U46909WB2023PTC263229 PANBULK SHIPPING SERVICES PRIVATE LIMITED 22, Lee Road, Flat C1,,1st Floor, Block C,Kolkata,Kolkata,West Bengal,700020-India
U68100WB2025PTC282907 BOSE TECH PARK PRIVATE LIMITED 22, Lee Road, Flat-C2,1st Floor, Block-C,Kolkata,Kolkata,West Bengal,700020-India
AAZ-3116 ALBTROS INFRA LLP 22, LEE ROAD (O.C. GANGULY SARANI) FLAT-C21ST FLOOR, BLOCK-C Kolkata, West Bengal, India - 700020
AAZ-3610 ALBAMA HEIGHTS LLP 22, LEE ROAD (O.C. GANGULY SARANI) FLAT-C21ST FLOOR, BLOCK-C Kolkata, West Bengal, India - 700020
AAZ-3611 ASPECTS HOMES LLP 22, LEE ROAD (O.C. GANGULY SARANI) FLAT-C21ST FLOOR, BLOCK-C Kolkata, West Bengal, India - 700020
AAZ-3616 BOSE BANGLA LLP 22, LEE ROAD (O.C. GANGULY SARANI) FLAT-C21ST FLOOR, BLOCK-C Kolkata, West Bengal, India - 700020
AAZ-3620 BOSETOP HEIGHTS LLP 22, LEE ROAD (O.C. GANGULY SARANI) FLAT-C21ST FLOOR, BLOCK-C Kolkata, West Bengal, India - 700020
AAZ-3808 EMBRALD REALCON LLP 22, LEE ROAD (O.C. GANGULY SARANI) FLAT-C21ST FLOOR, BLOCK-C Kolkata, West Bengal, India - 700020
AAZ-4453 SILVERCON SHELTERS LLP 22, LEE ROAD (O.C. GANGULY SARANI) FLAT-C21ST FLOOR, BLOCK-C Kolkata, West Bengal, India - 700020

Charge ID Charge Creation Date Charge Modification Date Charge Closure Date Assets Under Charge Amount Charge Holder

  • Email ID
  • Website
  • Address

This information shows products and services that contribute highest to the company's revenue. Analysing this over a period of time can show the evolution of the company in terms of the products and services it offers.

Financial Year Business Activity Code Business Activity Description Percentage of Turnover

Financial information is availalbe only if it has been filed by the company. If the company has not filed its returns, financials for the defaulting period will not be available.

2024-03-31 2023-03-31 2022-03-31 2021-03-31 2020-03-31 2019-03-31 2018-03-31 2017-03-31 2016-03-31 2015-03-31 2014-03-31 2013-03-31 2012-03-31
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EQUITY AND LIABILITIES
   Shareholder's funds
      Share Capital
      Reserves & Surplus
      Money Received Against Share Warrants
   Share Application Money Pending Allotment
   Non-current Liabilities
      Long-term borrowings
      Deferred tax liabilities
      Other Long Term Liabilities
      Long Term Provisions
   Current Liabilities
      Short-term borrowings
      Trade Payables
      Other Current Liabilities
      Short Term Provisions
Total Equity and Liabilities
ASSETS
   Non-current Assets
      Fixed Assets
         Tangible Assets
         Intangible Assets
         Capital Work In Progress
         Intangible Assets Under Development
      Non-current Investments
      Deferred Tax Assets (net)
      Long-term Loans & Advances
      Other Non-current Assets
   Current Assets
      Current Investments
      Inventories
      Trade receivables
      Cash & Cash Equivalents
      Short-term Loans & Advances
      Other Current Assets
Total Assets

Financial information is availalbe only if it has been filed by the company. If the company has not filed its returns, financials for the defaulting period will not be available.

2024-03-31 2023-03-31 2022-03-31 2021-03-31 2020-03-31 2019-03-31 2018-03-31 2017-03-31 2016-03-31 2015-03-31 2014-03-31 2013-03-31 2012-03-31
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REVENUE FROM OPERATIONS
   Domestic Turnover
      Sale of Goods Manufactured
      Sale of Goods Traded
      Sale of Supple of Services
   Export Turnover
      Sale of Goods Manufactured
      Sale of Goods Traded
      Sale or Supply of Services
   Other Income
Total Revenue From Operations
EXPENSES
   Cost of Materials Consumed
   Purchases of Stock in Trade
   Change in Inventories of
      Finished Goods
      Work in Progress
      Stock in Trade
   Employee benefit Expenses
   Managerial Remuneration
   Payment to Auditors
   Insurance Expenses
   Power & Fuel
   Finance Cost
   Depreciation & Amortization Expenses
   Other Expenses
Total Expenses
Profit before Exceptional Items, Extraordinary Items and Tax
   Exceptional Items
Profit before Extraordinary items and Tax
   Extraordinary Items
Profit before Tax
   Tax Expense
      Current Tax
      Deferred Tax
Profit/Loss after Tax from Continuing Operations
Profit/Loss after Tax from Discontinuing Operations
   Tax Expense of Discontinuing Operations
Total Profit/Loss
Earnings per Equity Share (EPS) before Extraordinary Items
   Basic
   Diluted
Earnings per Equity Share (EPS) after Extraordinary Items
   Basic
   Diluted

This section contains details of cash raised by allocation of equity or debentures. All types of fund raising acitivity is listed here including funding raised through Venture Capital. Attachments would contain further details of the fund raising activity including names of the investors. This information is available only if the company has raised funds through cash allotment of equity or debentures.

Date of Allotment Securities Alloted Terms Number of Securities Nominal Amount Premium Amount Due & Payable Premium Amount Paid Total Discount Amount to be Paid on Calls (Excluding Premium) Attachments

This section contains list of associate companies and joint ventures as per the most recently available annual returns. This information would not be available if the company has not filed annual returns at all or it does not have any subsidiaries or joint ventures.

Company Identifier Name Percentage of Shares Held

This section contains list of board resolutions reported by the company to the Registrar of Companies.

Date of Filing Date of Dispatch of Notice Date of Passing Resolution Section (Companies Act 2013) Section (Companies Act 1956) Subject Matter of Resolution Resolution Agreed By Resolution Type Additional Documents

This section contains auditors of a company over the years. This information is available if the company has filed their annual returns with the Registrar of Companies.

Financial Year Name of Auditor or Firm PAN of Auditor or Firm Membership Number / Registration Number Name of Auditor Signing Report Membership Number of Auditor Signing Report

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