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THE COMPANIES ACT, 2013 _____ ARRANGEMENT OF SECTIONS Last update-29-7-2022 _____ CHAPTER I PRELIMINARY SECTIONS 1. Short title, extent, commencement and application. 2. Definitions. CHAPTER II INCORPORATION OF COMPANY AND MATTERS INCIDENTAL THERETO 3. Formation of company. 3A. Members severally liable in certain cases. 4. Memorandum. 5 ...
Jun 24, 2024 · For the purposes of sub-section (2) of section 139, the class of companies shall mean the following classes of companies excluding one person companies and small companies:- (a) all unlisted public companies having paid up share capital of rupees ten crore or more;
Feb 20, 2015 · (2) No listed company or a company belonging to such class or classes of companies as may be prescribed, shall appoint or re-appoint— (a) an individual as auditor for more than one term of five consecutive years;
Section 139 (2) in The Companies Act, 2013. (2) No listed company or a company belonging to such class or classes of companies as may be prescribed, shall appoint or re-appoint— (a) an individual as auditor for more than one term of five consecutive years; and. (b) an audit firm as auditor for more than two terms of five consecutive years:
Jul 9, 2020 · Rotation of Auditors {Section 139 (2)} Applicability: Rotation of auditors will be applicable on the below mentioned class of companies: (a) all unlisted public companies having paid up share capital of Rs. 10 crore or more.
Sep 9, 2021 · Section 139 (2) of the Act provides for a mandatory rotation of statutory auditors for the following classes of companies: (i) Listed companies. (ii) Unlisted public companies having paid up share capital of INR 10 crores or more; (iii) Private companies having paid up share capital of INR 50 crores or more; and.
Section 139 in The Companies Act, 2013. 139. Appointment of auditors.—. (1) Subject to the provisions of this Chapter, every company shall, at the first annual general meeting, appoint an individual or a firm as an auditor who shall hold office from the conclusion of that meeting till the conclusion of its sixth annual general meeting and ...
