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V.S. Datey on Companies Act, 2013
  • Section 139

    by Srinath Rao on Wednesday, December 05, 2018 at 02:40 PM

    After amendment of Companies Act, 2013 - can a private limited company (small/sme) appointment statutory auditor for a term of 5 years starting from 1st april 2018 even though he was appointed as statutory auditor for last 3 years on reappointment basis. Can statutory auditor be appointed only for 1 financial year or is it mandatory to appoint for a minimum period of 5 years ?

    Replied byV.S. Datey Thursday, December 06, 2018 at 06:39 PM

    at time of next appointment u can appoint for five years General body is suprememnt and it can appoint for one year - however, if resolution is silent then that appointment will be for five years V S Datey

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