If the appointment of auditor was made for the previous and the same auditor continues to be the auditor for the current year, (as per Companies Act, 2013) where the appointment is generally made for 5 years.
In such case, audit of previous year can be done but proper disclosure is required in the notes to accounts.
SMJ global advisors pvt ltd
New Delhi
B.Com
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Shaswat initial support private limited
Ahmedabad
CS
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CAclubindia
