Section 139 of CA 2013 : Section 139: Appointment Of Auditors

CA 2013

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Explanation using Example

Imagine a scenario where "Tech Innovations Private Limited" is holding its first Annual General Meeting (AGM). According to Section 139(1) of the Companies Act, 2013, the company needs to appoint an auditor. The board proposes the appointment of "Audit & Co.," an audit firm, and obtains their written consent and a certificate confirming that the appointment complies with the prescribed conditions and that "Audit & Co." meets the criteria laid out in Section 141.

After "Audit & Co." is appointed at the AGM, "Tech Innovations Private Limited" must inform the auditor of their appointment and file a notice with the Registrar within fifteen days, as per the law...

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