REAPPOINTMENT & RATIFICATION

Sir, 
As per sec 139(9) & 139(10) when no auditor is appointed or reappointed, the existing auditor shall continue to be the auditor of the company 

But as per sec 139(1), at every AGM ie up to the conclusion of 6th AGM, members need to ratify the appointment of auditors if not then auditor shall have to vacate his office. 

Isnt 139(9)&(10) contradicts with 139(1) cuz in (9)&(10) auditor will automatically continue his office if he is not appointed or reappointed and on contrary (1) says members need to ratify the appointment of auditors otherwise auditor have to vacate his office. 

pls answer
Replies (1)

hii

I think in sec 139(1) there is only provision for to ratify the appointment of auditors not to vacate the office.

 

Regards

CS PRIYA GARG

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details