Volume : VII, Issue : I, January - 2018

Procedure for appointment of company auditor under companies act, 2013

Gurcharn Singh

Abstract :

 

This paper reveal about the auditor’s appointment under the companies act, 2013. The paper clearly indicates the section 139 deals with the appointment of the auditor and company auditor appointment procedure and tenure has been changed in companies act 2013 compare to the old provisions of companies act , 1956. Sub section 1 of section 139 endeavours that company shall appoint an individual or a firm of charatered accountants as company auditor in the first annual general meeting. As per the new companies act 2013, certain companies are required to rotate their auditor compulsorily after a fixed tenure.

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Article: Download PDF   DOI : 10.36106/ijsr  

Cite This Article:

Gurcharn Singh, Procedure for appointment of company auditor under companies act, 2013, INTERNATIONAL JOURNAL OF SCIENTIFIC RESEARCH : Volume-7 | Issue-1 | January-2018

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