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Section 139 of the companies act 2013

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(Querist)
12 January 2019 Whether the appointment of the first auditor in case of the new company shall also be considered for limit of 5 years specified under section 139(1) of the companies Act 2013
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CA Ankit R Momaya

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CA Ankit R Momaya (Expert)
15 January 2019 The appointment of First Auditor by the Board is not reckoned for counting the period of 5 Years.

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