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Appointment of first auditor in pvt ltd as per the co act,13

This query is : Resolved 
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(Querist)
17 November 2014 hi,
Is there any changes in appointment of first auditor as per co act 2013 and 1956? plz tell if any.
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CS Mitesh Mehta

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CS Mitesh Mehta (Expert)
18 November 2014
The difference is in case Board’s failure, an EGM shall be called within 90 days to appoint the first auditor.
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