appointment of auditor

If the Company falls under the provision of Section 139 (2), read with rule 5 of Companies (Audit ) rules 2014, then provision of section 139 (10) shall not apply. the Company to whom rotation is applicable shall not appoint the same auditor for next 5 years.

But for the Company other then the Company to whom rotation is not applicable and no auditor is appointed , then  as per section 139 (10), the existing auditor shall continue to hold the office of the Company