This letter is to be given by the Statutory Auditors expressing their unwillingness, in case they wish not be re-appointed as Statutory Auditors of a Company.
Chapter: Chapter -X
Section: Section 139
Rule: The Companies (Audit and Auditors) Rules, 2014
Approximate Time Saving: 30 minutes
This letter is to be given by the Statutory Auditors expressing their unwillingness, in case they wish not be re-appointed as Statutory Auditors of a Company.
139(9) Subject to the provisions of sub-section (1) and the rules made thereunder, a retiring auditor may be re-appointed at an annual general meeting, if—
(a) he is not disqualified for re-appointment;
(b) he has not given the company a notice in writing of his unwillingness to be re-appointed; and
(c) a special resolution has not been passed at that meeting appointing some other auditor or providing expressly that he shall not be re-appointed.
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