Section 139

Appointmcntok auditan

fiar auditon

m o t auditon ahau be ppninted byBoD wlthin30 doya

nconponation et

La) A00 ailb to ppoinkinatuditon compam ou casEGm_

in which abauditon Ahau he appointtd. Un meit 10 cas-

13 ut_auditon w nemaunin ehhike ubtn the conduoiom

dphal
 F sE audi toz oGov onn.ment
Company
uditon shau be oppointed by CAGo dia wlmin
60 days 1omintopoNation

C n G fau to appoint_ _uditD.n,Bopwu do

the appointmemt n next 36 Days

3 6 BOD albo ata to abpaint AA auditon owus cau

tGm n nexE60 da the bbountment

4) wnak auditon wu_ nemain in t e upto heOmLULAiDn

i E A4m.

AUUba qRMA auuditon

(D AL audito1A oth en tham nA audeto7anecalled

AUbALUemE Qudltouw.

CAAhaequemtauditon apoute.d at uak A4M amd wu

etineok comuunton- 6thA

9t meanohe wiu LombLeteamost 5years

in_bw me teym in the to

(yD uiún9 the tiut amd stn

n 2nd, 3d, AhM,Mo0mautiea
t h nmd 5th AGMA.
ane ngd

dphal

08
 6) Rult JNat iLication Jn Lohth
1g andung anua
cetinuatton wa app10ved byShachold er at 2nd, 31d,

A haa becn dtlet ed b mnend ment.

4thand Sh 9M

SLbatguent auditan oqovt.co

ouditon Ahal be appointed by CA

haiJa
Aubecgutnt
180 days nom_the wmmence.n e n t e F -

aH
) ) He
e wu_hold ehce tu the LOmcuuaion e mext AGM

(3) t mêana auditan qovenmeneE cd not iven5yS-

1, he9CA4uat 0neHean n_ynAA hOm hat

Tenune auditon._

U60AiC tenwne 5 e o r whethenihdividua, Le_07

paruneohip fim.

(2 Th terwre imaimum timeabted, Compamy con

ppointauditon on 1esaer time A eu.

4 ouuas tme Le than 5 yeaas, it eu dtiu be.

LoTudentd 0 one mplekt txm

4) n tooe ov evnmont co, the tenuxe be

me yt
wwet

dplhal
 Mannen Setcction eauditor,

selected by Qudit
Candidat fornauditonship shu be
Committte.

selected by auuduE
2 800 may SAeck 01 1eect cand date
COmmitRe.

8) 800 do mot _acceptaucit commtee cuDm.mendationsthey th

wu seLecktheun own candidate

L he Aewmmended to
canaidatephalu 6elececd hy Bo
Ahanthold eno at AGm

(5) Shneholdes wu applntaditon by paseing Ondinasy Kesoution

(A) undiate appohted by AmwWgive hia onaenkthat he

wiuin9 nd 9uaujicd to he apponted aa uditon

Re.appoit ment 4 auditon

D_Gqenenaly neapotment e _aLdutan u mot neatnúcked.

) 3 r méons Onotho tunwhe can begiven to him oithou-

bneak n Senvice
*****

3) Howey en, n theoLDDIng

Companyene has t0 he a
bheakK
dphal
 cCe undividua
one term
un tnvileasten completing
caoe oPpaitnenahip
and 2 term
(a) t d ompay
Sh. cap. o1OU o moTe
(b)publit c8 with
(6)
ou d - up
50Ur 0 more
puvate o with paid -up Sh. cap
bu exudmg- 0 PC
0mpony pubu C 0npüvcute
om Banka un ansal
Ihbomowings
Smau tompuy,wh
o 50 r o m0Te
andL pubuc depositS
utitutiona

) dhe Beak _period 5yeass

doqualiiied au i s
t O h e n the panticulaz auditor gets
amd 04oLiate iims become diaquaiied
metuoank irms

Lonoent auditos
1HIamd 44
tue thataudutox_ Should be quaihied vIS
D9t

veuyau tha
) ompany haa no duky to

auditux humse tha

Compauny wuu taxe Seydecianationnom
he_uiA the conditiona oeligibilty

4)Once he gets hudeclanaian- then theappontment

oroidened ed AA C0nirmd

co wu nonm Roc ahou Such appontment in_foxm ND

D1-1 tn15dayanom h date o AGm

dpbhal
 0udito
oLuDwg shau he the declanations gin by
()Ae
(a) etigible undenompanies Pck, 203
Ac 949
( he etigitlc und en Chanterecd Account ants audits
hioappointment oithn he Limits no. 4 -
(d) NopioLceding agaurt un pending Cnd 4pendng
adttails must be diolo Sed

Capua yacancy

(DWhen theVacanyarwesbetaneCompetion. d tenwne t -

c0AuakVoacaunuy

hepenOon__apbontedto {Lcaouakvauny ww nemaun

in e upto the conuaion o the ariqnaL tenuTe_
QDted to the onlghal _auditor
() (asuas vaconyoU be e by BODeithout an 1ole e
phCneholdena.

( BEwL be iued_withun 30 days

5) COAuaL yatanny auacs bcQuoe ALGntion, eBdn ou Au

i nonmauy blu it Soulibenatlaccbyshane heldexs
7
tnen.a meeting ui thn a montha r0m the Boand
meeting._
6) 9ovenn 9ovenn me Corn pary Ca4 ua vatay wu be
A td LAG ndia n 30 days..

dphal
 Vauory Bo0 wu
) % AG COuLd mot i the Cou al
heAame n wnoth en 30 days

Yacany VIS Caoual Va.conu

beqonenetirtment_it

heaiting audito Jeaves_0ice

9
vacanu

auditanCouLclL not_ accept the

)Houev en a_proposed
U npt
appointmenu t i just a vacany hecauee Quditoy
even aenohtedyet

varonuybut Connot. noxma

8 ) 8o0 can huhe
yoLore