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Company Audit

This query is : Resolved 
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(Querist)
29 December 2008 I have not understood RETIRING AUDITORS RIGHTS as per Sec. 225 in case of Removal on the expiry of term of office
Plz tell me everything abt it
Thanks in adv...
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CA Chaitanya

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CA Chaitanya (Expert)
05 January 2009 The retiring auditors have a right to make a represetation to the company.
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CA Chaitanya

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CA Chaitanya (Expert)
05 January 2009 It has to be made in writing u/s 25.
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CA Chaitanya

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CA Chaitanya (Expert)
06 January 2009 It should be of reasonable length and it should be set out in a decent manner.
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CA Chaitanya

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CA Chaitanya (Expert)
06 January 2009 It should not contain any deformatory matter to secure unnecessary publicity.
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CA Chaitanya

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CA Chaitanya (Expert)
06 January 2009 It should be circulated by the company to its share holders along with the notice of AGM.
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CA Chaitanya

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CA Chaitanya (Expert)
06 January 2009 IF it could not be circulated, then it should be read out in the AGM.
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CA Chaitanya

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CA Chaitanya (Expert)
06 January 2009 If the auditor is trying to secure needless publicity then the company may approach the CLB. If the CLB is satisfied then it may order not to circulate the written representation.
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CA Chaitanya

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CA Chaitanya (Expert)
06 January 2009 In such a case the cost of the application has to be borne by the auditor.
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Karuna Sethi

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Karuna Sethi (Querist)
04 March 2009 Thanks a lot
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