Appointment of auditor in small company

Provison of Section 139 (1) of the Companies Act, 2013 relating to appointment of auditor is applicable to all companies including small company.

Only exemption provided is in relation to rotation of auditor.

I agree with Mr.Mitesh Mehta. The provisions of Section 139(1) is applicable to all companies including small companies. The rotation of auditors is applicable to specified companies which is prescribed in the rules. Hence those companies which do no come under the purview of rotation of auditors have to compulsorily appoint their auditors for a period of five years in the AGM held in the year 2014.

Muralidharan