Question

Under which section of Companies Act, $2013$, qualifications and disqualifications of an auditor are mentioned?

• A. $140$
• B. $143$
• C. $141$
• D. $145$

Answer 1

The correct option is C $141$

Section $141\left(1\right)$ and Section $141\left(2\right)$ of Companies Act. $2013$ contains provision as regards to qualifications of auditors. Section $141\left(3\right)$ of the companies act, $2013$ defines disqualification of the auditor.