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(Querist)
30 October 2015 If a private limited company to which section 139(2) is not applicable ,appoints auditors every year ,it is mandatory to fill point 4(i) to specify the tenure of previous appointment of auditor/auditor's firm ?
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CS Mitesh Mehta

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CS Mitesh Mehta (Expert)
03 November 2015 Point No. 4(i) is applicable for companies to whom provisions of rotation of auditor is applicable.

Further note that appointment of auditor shall be made for a 5 year term subject to ratification at every AGM.
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