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Section 139 of companies act 2013

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23 May 2014 As per new companies act 2013 vide section 139, which speaks about appointment of auditors, whether the same is applicable for Financial Auditor or same is also applicable for Cost Auditor too. specifically the act tells about holding of office for a period of Six consecutive financial year i.e. 1st AGM to conclusion of 6th AGM. Please clarify the same.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
23 May 2014 139 is not applicable for Cost Auditor. Appointment of Cost Auditor is governed by section 148(3) of the Co's Act,2013.
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