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      Question

      As per the Companies Act, 2013, which of the following

      is correct condition on the basis of which a retiring auditor may be re-appointed at an annual general meeting? 
      A He has not given the company a notice in writing of his unwillingness to be re-appointed Correct Answer Incorrect Answer
      B A special resolution has been passed at that meeting appointing some other auditor Correct Answer Incorrect Answer
      C A special resolution has been passed at that meeting providing expressly that he shall not be re-appointed Correct Answer Incorrect Answer
      D He is not qualified for re-appointment Correct Answer Incorrect Answer
      E All of the above Correct Answer Incorrect Answer

      Solution

      Section 139.Appointment of auditors: (9) Subject to the provisions of sub-section (1) and the rules made thereunder, a retiring auditor may be re-appointed at an annual general meeting, if—  (a) he is not disqualified for re-appointment;  (b) he has not given the company a notice in writing of his unwillingness to be re-appointed; and (c) a special resolution has not been passed at that meeting appointing some other auditor or providing expressly that he shall not be re-appointed.

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