Penalty for non-compliance by auditor with sections and :
Section – 233. If any auditor’s report is made, or any document of the company is signed or authenticated, otherwise than in conformity with the requirements of sectionsand , the auditor concerned, and the person, if any, other than the auditor who signs the report or signs or authenticates the document, shall, if the default is wilful, be punishable with fine which may extend to [ten] thousand rupees.