Auditors
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
18 April 2015
according to section 141 of companies act 2013 about disqualification of an auditor can you tell me what is meant by "person" whether an individual or audit firm or both
20 April 2015
As per my knowledge, the person here means an individual (if Auditor is an individual) and a firm (if auditor is a firm). If you check Section 141(4), it says that if a person appointed as an auditor (can be an individual or firm) incurs any disqualification, he shall vacate his office and creates a casual vacancy.
Hence, the answer is both.
Hence, the answer is both.
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