Chapter: Chapter -X
Section: Section 139
Rule: The Companies (Audit and Auditors) Rules, 2014
Approximate Time Saving: 30 minutes
This is draft proposal letter in editable word format, for appointment of PCA/Firm as First Statutory Auditors at first Board Meeting seeking consent of PCA/Firm and eligibility certificate under Companies Act, 2013 . The letter covers all important points including the points on which the certificate is required from PCA/PCA Firms.
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Section 139(6) - Notwithstanding anything contained in sub-section (1) of Section 139, the first auditor of a company, other than a Government company, shall be appointed by the Board of Directors within thirty days from the date of registration of the company and in the case of failure of the Board to appoint such auditor, it shall inform the members of the company, who shall within ninety days at an extraordinary general meeting appoint such auditor and such auditor shall hold office till the conclusion of the first annual general meeting
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