in sec 139 if the board fails to appoint first auditor then it will inform members and members will appoint auditor in 90days
so from where these 90 days start ?
is it from date of failure of board?
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Sec139(6): Appointment of first auditor
Replies (3)
Nothing as such written in Sec-139(6) that 90 days start from date of incorporation or from expiry of 30 days, so you can use interpret in both the ways.
Also you can go through mca website for any clarification or Case on this matter.
Thanks
Also you can go through mca website for any clarification or Case on this matter.
Thanks
there is 60 days is from the date of failure of board ...it means 90 days start from appointment by board
90 days need to be taken w.e.f. incorporation of the company
You can though visit corporatedrafting.com for better clarification and can download all documents pertaining to the appointment of the first auditor at https://corporatedrafting.com/product-category/document/compnies/auditor-appointment/appointment-of-first-auditor/
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