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."
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.