Section 141 of CA 2013 : Section 141: Eligibility, Qualifications And Disqualifications Of Auditors
CA 2013
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Explanation using Example
Imagine ABC Pvt. Ltd. is looking to appoint a new auditor. They consider appointing XYZ & Associates, a partnership firm of chartered accountants. As per Section 141(1), XYZ & Associates can be appointed as the company's auditor because the majority of its partners are qualified chartered accountants practicing in India. However, only those partners who are chartered accountants will be authorized to act and sign on behalf of the firm, according to Section 141(2).
During the vetting process, it is discovered that one of the...
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