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Audit and Auditors
Автор: CA Preeti Aggarwal
Загружено: 18 сент. 2024 г.
Просмотров: 243 215 просмотров
Описание:
As per Section 141(3) of the Companies Act, 2013
A person or a partner who is auditor of more than 20 companies, is disqualified from being appointed as an auditor of a company
(- While calculating the limit of 20 companies, OPC, small companies and private companies having paid-up share capital of ₹100 Crores shall be excluded.
In case of a firm, the limit of 20 shall be for each partner)
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