ICAI clarifies on applicability of the provisions of Section 139 of the Companies Act 2013

Last updated: 17 April 2021


Sub: Clarification with regard to applicability of the provisions of Section 139 of the Companies Act 2013 read with Rule 5 and 6 of the Companies (Audit and Auditors) Rules, 2014 Query Whether a Proprietary firm (having FRN) or individual CA who is practicing either in his own name or trade n

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