In this paper, we define the equitable associate signed graph $\mathcal E(\Sigma)$ of a given signed graph $\Sigma$ and offer a structural characterization of equitable associate signed graphs. In the sequel, we also obtained switching equivalence characterization: $\overline{\mathcal E(\Sigma)}\thicksim\mathcal E(\overline{\Sigma})$, where $\overline{\mathcal E(\Sigma)}$ are $E(\overline{\Sigma})$ are complementary equitable associate signed graph and equitable associate signed graph of complementary signed graph of $\Sigma$ respectively.