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As per section 139(1) period of holding of office of auditor shall be
from conclusion of 1st AGM till conclusion of 6th AGM
from conclusion of 1st AGM till conclusion of 7th AGM
from date of appointment till conclusion of 5th AGM
from conclusion of 1st AGM till conclusion of 5th AGM
Appointment of auditor for a term of five years at all. Even if an auditor has been holding his office for 5 years under the 1956 Act, it is not one term of 5 years, but 5 terms of one year each. If an auditor gets re-appointed, it does not mean the term is any longer than annual.
By: Srishti Gupta ProfileResourcesReport error
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