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18 December 2014 explain sec139(2) under comapnies act2013?

18 December 2014 https://www.caclubindia.com/articles/companies-act-2013-rotation-of-auditors-20274.asp#.VJKRX9KUdic

18 December 2014 Listed company or all unlisted public companies having paid up share capital of Rs. 10 crore or more, all private limited companies having paid up share capital of Rs. 20 crore or more, all companies
having public borrowings from financial institutions, banks or public deposits of Rs. 50 fifty crores or more shall not appoint or re-appoint an individual as auditor for more than one term of 5 consecutive Years; and an audit firm as auditor for more than two terms of 5 consecutive years. These auditor (either individual/audit firm) can be re-appointed
after cooling off period of 5 years. Three years transition period will be given to comply this requirement.

No audit firm shall be appointed as auditor of the company for a period of five years, if same firm presently having a common partner(s)to the previous audit firm, whose tenure has expired in a company
immediately preceding the financial year.
The right of the company to remove the auditor or the right of the auditor to resign from such office of the company is not affected by this sub-section. Thus, an auditor can resign or be removed by the
shareholders before completion of his term as discussed above. The firm shall include a limited liability partnership incorporated under the Limited Liability Partnership Act, 2008.




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18 December 2014 thank for reply my questions sir

18 December 2014 you are welcome....................

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18 December 2014 i hve A doubt about while i am filing ADT-1 asking GLN wat is it?

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19 December 2014 sir please tell me the list of special resolutions under companies act 2013?

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24 December 2014 Dear Sir a new private limited co is incorporated on 12/12/2014, in 1 directoris reappointed as a managing director . filled Mr-1 is it striaght form ?or any other forms have to filed?
please specify i am confused




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06 January 2016 Dear All,
pls tell me i getting confuse about online pan application how to find AO codes i cant understand



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