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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?┬а
    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, ifтАФ┬а (a) he is not disqualified for re-appointment;┬а (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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