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Question

_________ of the Companies Act 2013 contains provisions regarding the appointment of the auditor.

A
Section 141(1)
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B
Section 139 (1)
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C
Section 141 (3)
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D
Section 140 (1)
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Solution

The correct option is B Section 139 (1)
Under new companies act, the appointment of auditors is prescribed under section 139 (1).
Section 140: Removal of auditor before expiry of term.
Section 141: Eligibility, qualifications and disqualifications of an auditor.

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