Appointment of Auditors – Section 139
· Chapter
Audit and Auditors
16 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
1
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2
Audit of Government Companies [Section 143(5)-(7)]
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3
Auditor Acting Fraudulently — NCLT Direction [Section 140(5)]
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4
Auditor's Attendance at General Meeting & Right to be Heard
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5
Auditor's Report and Auditing Standards [Section 143 & 145]
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6
Branch Office Audit – Section 143
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7
Cost Audit [Section 148]
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8
Eligibility, Qualifications and Disqualifications of Auditors – Section 141
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9
Powers and Duties of Auditors – Sections 143 and 146
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10
Punishment for Contravention [Section 147]
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11
Re-appointment of Retiring Auditor & Special Notice [Section 139(9)-(11), 140(4)]
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12
Removal of Auditor Before Expiry of Term [Section 140(1)]
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13
Reporting of Frauds by Auditors [Section 143(12)]
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14
Resignation by Auditor [Section 140(2) & (3)]
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15
Services Auditor Cannot Render – Section 144
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16
Term, Cooling Period, Rotation and Remuneration of Auditors – Sections 139 and 142
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