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Sec 139(2)(b) of company bill 2012

This query is : Resolved 
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(Querist)
23 May 2013 Dear Sir,
When it would we said that Auditor has completed his term.
Section said,"an individual auditor who has completed his term under clause (a) shall
not be eligible for re-appointment as auditor in the same company for five years
from the completion of his term."
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
23 May 2013 An auditor holds office from the conclusion of the AGM in which he is appointed as an auditor till the conclusion of the next annual general meeting.
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Prashant

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Prashant (Querist)
23 May 2013 Dear Sir,
It might be that my question is not resolved because my query is that when it 'd said that a term is completed.
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
24 May 2013 His term completes on conclusion of the AGM in which he is being replaced by another Auditor.
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