Circular resolution

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soumya mandala

soumya mandala (Querist)
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07 May 2015 can auditor be appointed by passing circular resolution by board.

Pratik Shah

Pratik Shah (Expert)
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09 May 2015 Yes. Appointing Auditor is not covered under Section 179(3) and its corresponding rule.

As far as First Auditor is concerned, you can pass circular resolution.

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Circular resolution

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