Can an internal after resigning act as a statutory auditor...for exmpl ABC did internal audit for FY 2014-15 and appointed as statutory auditor for FY 2015-16...is it possible...
Nothing such mentioned in sec 141...
does condition of cooling period applied on it?
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Internal auditor as statutory auditor for next FY
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Hi Neha. Cooling period applies only to statutory auditors. Accepting appointment as a statutory auditors after resigning as internal auditors is intra vires the Act. Therefore, it is possible.
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