If you are appointed as an auditor of the company for ratification by the
members as a sole auditor before that you were the joint auditor of the company and the joint auditors were not re-appointed .comment.
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Appointment of auditor
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As per section 140(4) of the companies act, 2013 , special notice shall be required for a resolution at an AGM appointing as auditor a person other than a retiring auditor , or providing expressly that a retiring auditor shall not be re-appointed . and auditor has right to representation in this case . ( In case of company, not covered u/s 139(2) )
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