Appointment of Auditor | Section 139 | Auditing | Company Auditor |
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- Опубліковано 12 вер 2024
- Appointment of the First Auditor in other than Govt Company [Sec. 139(6)]
The first auditor of a company, other than a Government company, shall be appointed by the Board of Directors (only by BOD) within 30 days from the date of registration (i.e., Date of Incorporation) of the company.
In the case of failure of the Board to appoint such auditor, it shall inform the members of the company,who shall appoint within 90 days at an extraordinary general meeting (EGM).
The first auditor shall hold office from the date of appointment to till the conclusion of the first AGM.
Appointment of the First Auditor of Government Company [Sec. 139(7)]
First auditor shall be appointed by the CAG (Comptroller & Auditor General of india) within 60 days from the date of registration of the company.
In case the CAG does not appoint such auditor within the said period, the Board of Directors of the company shall appoint such auditor within 30 days.
In the case of failure of the Board to appoint such auditor, it shall inform the members of the company within the next 30 days and who shall appoint such auditor within the 60 days at an EGM.
The auditor so appointed shall hold office from the date of appointment till the conclusion of the 1st AGM.
Appointment of Subsequent Auditor (in other than Government Company) Sec 139(5)
Every company shall, at the First AGM, appoint an individual or a firm (includes LLP) as an auditor of the company.
The auditor shall hold office from the conclusion of 1st AGM till the conclusion of its 6th AGM(i.e., for 5 years); Appointment takes place only for 5 years, it means - No company can appoint auditor for less than 5 years. The AGM, in which he is appointed is counted as 1st AGM.
Appointment of Subsequent Auditor
(in Government Company) Sec 139(1)
Subsequent Auditor in a Government company is appointed by C&AG (Comptroller & Auditor General of India) within 180 days from commencement of financial year
Such auditor shall hold office till the conclusion of next AGM
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Please note :
139(5) deals with appointment of subsequent auditor in govt Co.
&
139(1) deals with appointment of subsequent auditor in other than government Co.
Just to be clear it’s correct @ 7:09 to 7:56 but there is typing mistake when explanation starts @ 7:58
Thanks❤
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Ty.. enjoy learning
@@_ineligible_bachelor❤
Aaj auditing ka exam hai 😅 yeh vdo dekh kar appointment pura yaad ho gaya...
Bhai mast padhaya ek bari m hi smjh m aa gaya
Thnx:)
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Thank you sir.Your explanation is awesome.You make us understand every concept nd we can remember it for long .
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Amazing video sir..mind blowing 🤘🏻❤️
Thnx:)
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Amazing explanation sir.. Thanku so much sir😊
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Thanku so much sir very nice video I understand all topics clearly ☺️ may God bless you sir
@@Mycamera30 Thanks
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@@_ineligible_bachelor ..thnqew sir🙇♀️...kaash ap previous year upload krte yh videos🥺
Amazing Explanation sir Thank You 🙏🥰
Sir saas toh le legea 😅😅 btw sir ik baar me yadd ho gaya mst video thi thank you so much sir ❤
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Thank you sir mai rat ke 3: 30 am pr dkh rhi ho vedio this is very helpfull
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M glad :)
All the very best for exams :)
nice teaching bro
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@ 7:46 brother yaha pr section alag likhe h or aage section alag h.. please let me know..😊..baki video kafi helpful h..
139(5) deals with appointment of subsequent auditor in govt Co.
&
139(1) deals with appointment of subsequent auditor in other than government Co.
Just to be clear it’s correct @ 7:09 to 7:56 but there is typing mistake when explanation starts @ 7:58
Thanks❤ Sir
It 's very helpful . Thank you sir❤
Wahh... Sir m to fan ho gyi 😅🤗
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Thank you so much sir...🔥🙏☺️
Love the way you explain ❤❤❤ thanks sir
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Sir I understood it at once....
@@user-nl6fk1eu6d I m glad:)
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Thank you so much sir ❤
Thanx a ton :)
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Please check section 139(5) other than government company you mention but it is 139(1) of subsequent
139(5) deals with appointment of subsequent auditor in govt Co.
&
139(1) deals with appointment of subsequent auditor in other than government Co.
Just to be clear it’s correct @ 7:09 to 7:56 but there is typing mistake when explanation starts @ 7:58
Thank you for explaining ❤
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I like your teaching style bro😊😊
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Bestest explanation ❤
Thank you sir you are the besttttttt teacher
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Bahut Achcha Samjha rahe ho Sar keep it up
Ty:)
Thank you so much❤
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Very helpful sir thanks a lot...
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Sach me sir samajh aa gya thankyou sir
:) m glad
Good luck for exams
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Sir appointment of an auditor mein casual vacancy, internal auditor, cost auditor, secretarial auditor likhna padega kya.....??
@@SavageMunde casual vacancy Haan baki sab ki zaroorat nhi hoti company auditor k appointment k answer me likhne ki
@@_ineligible_bachelor okay sir, thank you....😊
Bhai her questions exam main pucha jayega or important hai kya 😂 same dialogue btw your skills are good ...❤️
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@@_ineligible_bachelor Thank you sir 😊🙏
Kya section or sub section likhana important hai
Likho to Accha hai
But Galat sections nhi likhne ka
Best
Thanx a ton:)
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Sir company auditor lesson meka koi imp question bta do for 16 marks
Liability of auditor
Disqualification of co. auditor
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Bhai tu naaach naach k q padha rah😂
@@adarshshukla623 sorry I use to teach offline & use to roam around in class
Since moving around option is not feasible in online mode, my natural instincts & body language make people feel I m dancing
I m working on it to improve
Thnx for the feedback