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Section 139 (Companies Act)

Governs the appointment of auditors, including the process, tenure, and the rotation requirement for specified companies.

Related terms

  • Section 129 (Companies Act)

    Requires financial statements to give a true and fair view and comply with the applicable accounting standards.

  • Section 134 (Companies Act)

    Governs the Board's Report, including the disclosures the board must make alongside the financial statements each year.

  • Section 141 (Companies Act)

    Sets out the eligibility and disqualification criteria for a person to be appointed as a company's auditor.

  • Section 143 (Companies Act)

    Sets out the powers and duties of an auditor, including the matters that must be reported on and the right of access to the company's books and records at all times.

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