{"id":113515,"date":"2023-04-19T12:42:29","date_gmt":"2023-04-19T07:12:29","guid":{"rendered":"https:\/\/legalwindow.in\/?p=113515"},"modified":"2023-04-14T12:44:28","modified_gmt":"2023-04-14T07:14:28","slug":"appointment-of-auditor-companies-act-2013","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/appointment-of-auditor-companies-act-2013\/","title":{"rendered":"Appointment Of Auditor \u2013 Companies Act, 2013"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-113521 size-full\" title=\"Appointment Of Auditor \u2013 Companies Act, 2013\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Appointment-Of-Auditor-Companies-Act-2013.png\" alt=\"Appointment Of Auditor \u2013 Companies Act, 2013\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Appointment-Of-Auditor-Companies-Act-2013.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Appointment-Of-Auditor-Companies-Act-2013-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Appointment-Of-Auditor-Companies-Act-2013-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Appointment-Of-Auditor-Companies-Act-2013-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Appointment-Of-Auditor-Companies-Act-2013-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/>The Auditor\u2019s appointment is a vital procedure for a company as it makes sure about the transparency and accuracy of the company\u2019s <\/span><a href=\"https:\/\/legalwindow.in\/signing-of-financial-statement-of-company-under-companies-act-2013\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">financial statements<\/span><\/a><span style=\"font-weight: 400;\">. An auditor is an independent professional who is appointed to measure the company\u2019s financial statements. An auditor is a one who express an opinion on whether they give a fair and correct view in relation to company\u2019s financial position and functionality.<br \/>\n<\/span><span style=\"font-weight: 400;\">As per Companies Act, 2013 (<\/span><i><span style=\"font-weight: 400;\">hereinafter referred as \u201csaid act\u201d)<\/span><\/i><span style=\"font-weight: 400;\">, the appointment of an auditor is governed by Section 139. It says that various provisions for the appointment, reappointment, and removal of an auditor. The appointment of an auditor can be made by the company&#8217;s Board of Directors or by the company&#8217;s shareholders at the <\/span><a href=\"https:\/\/legalwindow.in\/complete-information-of-holding-annual-general-meeting-as-per-companies-act-2013\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Annual General Meeting (AGM)<\/span><\/a><span style=\"font-weight: 400;\">. The Appointment Of Auditor Companies Act 2013 is mandatory for all companies, whether they are private, public, or government companies.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Content<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#as\"><span style=\"font-weight: 400;\">What do you understand by Auditor as per Companies Act, 2013?<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#of\"><span style=\"font-weight: 400;\">Appointment of Auditor according to Companies Act, 2013<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#manner\"><span style=\"font-weight: 400;\">Manner of Auditor\u2019s appointment<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#in\"><span style=\"font-weight: 400;\">Appointment of First Auditor in case of a Company other than a Government Company<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#a\"><span style=\"font-weight: 400;\">Appointment of First Auditor in case of a Government Company<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#an\"><span style=\"font-weight: 400;\">Rotation of an Auditor<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#role\"><span style=\"font-weight: 400;\">Role of an Auditor<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#auditors\"><span style=\"font-weight: 400;\">Disqualifications of an Auditors<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#and\"><span style=\"font-weight: 400;\">Removal, Resignation and Replacement of an Auditor<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#audit\"><span style=\"font-weight: 400;\">Audit Committee<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#takeaway\"><span style=\"font-weight: 400;\">Takeaway<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"as\"><b>What do you understand by an Auditor as per Companies Act, 2013?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Auditor is a person or can be a firm of C.A. who is appointed by a company to having an independent and objective to examine the financial statements of the Company. According to <\/span><span style=\"font-weight: 400;\">Companies Act, 2013<\/span><span style=\"font-weight: 400;\">, defines as an auditor \u201can individual or a firm, including a limited liability partnership (LLP), who is appointed by the company to conduct an audit of its financial statements, as required under the Companies Act.&#8221;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The auditor&#8217;s duties under the said act include verifying and auditing the financial statements of the company to determine whether they provide a true and fair view of the financial position, performance, and cash flows of the company. The auditor is also responsible for ensuring that the company has maintained proper books of account and internal financial controls.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Furthermore, the auditor is required to report any instances of fraud, non-compliance with laws and regulations, or other material weaknesses observed during the course of the audit to the company&#8217;s management and the Board of Directors. The auditor is also required to provide a report on the financial statements audited by them to the shareholders of the company at the Annual General Meeting.<\/span><\/p>\n<h2 id=\"of\"><b>Appointment of Auditor according to Companies Act, 2013<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Section 139(1) of the said act deals with the appointment of a subsequent auditor and the manner of appointment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to this section, every company shall appoint an auditor in its first AGM who shall hold office from the conclusion of that meeting until the conclusion of the sixth AGM. After that, the company shall appoint an auditor for a term of five consecutive years at a time, subject to ratification by the members at every AGM.<\/span><\/p>\n<h2 id=\"manner\"><b>Manner of Auditor\u2019s appointment<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The manner of appointment of an auditor is as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Appointment by Board of Directors<\/b><span style=\"font-weight: 400;\">: The Board of Directors shall appoint the first auditor within 30 days of the registration of the company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Appointment by Members<\/b><span style=\"font-weight: 400;\">: The members of the company shall appoint the subsequent auditors at every AGM.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Eligibility Criteria:<\/b><span style=\"font-weight: 400;\"> The auditor appointed by the company must be a Chartered Accountant in practice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Intimation to Registrar of Companies (ROC):<\/b><span style=\"font-weight: 400;\"> The company shall intimate the ROC about the appointment of the auditor within 15 days of the AGM.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Removal of Auditor:<\/b><span style=\"font-weight: 400;\"> The auditor can be removed from the office before the expiry of his term only by a special resolution of the company after obtaining the prior approval of the Central Government.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Rotation of Auditors:<\/b><span style=\"font-weight: 400;\"> The said act has also introduced the concept of rotation of auditors. As per this, an auditor can hold office for a maximum of 5 consecutive years in a company. After that, he has to be rotated with another auditor who is not associated with the same firm.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Section 139(1) mandates the appointment of an auditor in the first AGM of the company and subsequent auditors for a term of five consecutive years at a time. The appointment of the auditor can be made by the <\/span><span style=\"font-weight: 400;\">Board<\/span><span style=\"font-weight: 400;\"> of Directors or the members of the company, and certain eligibility criteria and procedures need to be followed.<\/span><\/p>\n<h2 id=\"in\"><b>Appointment of First Auditor in case of a Company other than a Government Company<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">In accordance with section 139(6) of the said act, if a company other than a government company, if the Board of Directors fails to appoint the first auditor, then the members of the company shall appoint the first auditor within 90 days at an Extraordinary General Meeting (EGM).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The following steps must be followed for the appointment of the first auditor in case of a company other than a government company:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Board of Directors shall propose the name of an auditor to be appointed as the first auditor of the company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The proposed auditor shall provide his consent and eligibility certificate as per the provisions of the Act.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the Board of Directors fails to appoint the first auditor, the company shall hold an EGM within 90 days of the incorporation of the company to appoint the first auditor.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The members of the company shall pass an ordinary resolution to appoint the first auditor, and the appointed auditor shall hold office until the conclusion of the first AGM.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The appointed auditor shall also provide his consent and eligibility certificate to the company.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">It is essential to appoint the first auditor of the company within the stipulated time to ensure the proper functioning and compliance of the company with the provisions of the Companies Act, 2013. The appointment of an auditor in the first AGM of the company is mandatory under the Act, and any delay in the appointment of the auditor may result in the company facing penalties and non-compliance issues.<\/span><\/p>\n<h2 id=\"a\"><b>Appointment of First Auditor in case of a Government Company<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Section 139(7) of the said act deals with the appointment of the first auditor in the case of a government company. In this section, the <\/span><span style=\"font-weight: 400;\">Comptroller and Auditor-General (CAG)<\/span><span style=\"font-weight: 400;\"> of India shall appoint the first auditor of a government company within 60 days from the date of registration of the company.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The CAG may either appoint an auditor from the panel of auditors maintained by the CAG, or he may appoint any other auditor qualified to be appointed as an auditor of a government company.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Once the CAG appoints the first auditor of the government company, the Board of Directors of the company shall take necessary steps to convene the AGM of the company to appoint the auditor for the first financial year. In the AGM, the shareholders of the company shall appoint the auditor for the first financial year, who shall hold office until the conclusion of the first AGM.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The appointment of the auditor in the case of a government company is different from the appointment of the auditor in the case of a non-government company. In the case of a government company, the CAG appoints the first auditor, whereas, in the case of a non-government company, the Board of Directors proposes the name of the auditor, and the shareholders appoint the auditor in the first AGM.<\/span><\/p>\n<h2 id=\"an\"><b>Rotation of an Auditor<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Sections 139(2), 139(3), and 139(4) of the said act are known as Rotation of an Auditor and these are as:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Section 139(2) &#8211; Appointment of a Subsequent Auditor: <\/b><span style=\"font-weight: 400;\">This section mandates every company to appoint an auditor in each AGM after the first AGM until the conclusion of the sixth AGM. The appointment shall be made by the shareholders of the company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Section 139(3) &#8211; Remuneration of Auditor:<\/b><span style=\"font-weight: 400;\"> This section states that the remuneration of the auditor shall be fixed by the Board of Directors or the Audit Committee. The remuneration should be in accordance with the prescribed guidelines and should be approved by the shareholders.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Section 139(4) &#8211; Eligibility of an Auditor:<\/b><span style=\"font-weight: 400;\"> This section lays down the eligibility criteria for an auditor. The auditor must be a Chartered Accountant in practice and should not be disqualified under Section 141.<\/span><\/li>\n<\/ul>\n<h2 id=\"role\"><b>Role of an Auditor<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The role of an auditor under the said act is outlined in various sections of the act. The key sections that define the role of an auditor are:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Section 143: Powers and Duties of Auditors and Auditing Standards- <\/b><span style=\"font-weight: 400;\">This section outlines the powers and duties of auditors, which include accessing all the relevant books, records, and documents of the company, making enquiries and seeking explanations from the company&#8217;s officers, and reporting on any material fraud or non-compliance with laws and regulations. It also mandates the use of auditing standards by auditors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Section 144: Auditor&#8217;s Report- <\/b><span style=\"font-weight: 400;\">This section mandates the preparation of an auditor&#8217;s report by the auditor. The auditor&#8217;s report must include a statement on the company&#8217;s financial statements, an opinion on the true and fair view of the company&#8217;s financial position, and a statement on any material misstatements or omissions in the financial statements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Section 145: Auditor to Sign Audit Report- <\/b><span style=\"font-weight: 400;\">It deals with the signing of audit reports by the auditor. The auditor must sign the audit report in the following manner:<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Where the auditor is a firm, the report must be signed in the name of the firm by a partner or partners of the firm.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Where the auditor is an individual, the report must be signed by that individual<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In addition to signing the audit report, the auditor must also provide the following details:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The auditor&#8217;s name.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The auditor&#8217;s membership number, if applicable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The auditor&#8217;s registration number, if applicable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The date of the audit report.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">By signing the audit report and providing the required details, the auditor is certifying that they have conducted the audit in accordance with the auditing standards and have expressed an opinion on the true and fair view of the company&#8217;s financial position.<\/span><\/p>\n<h2 id=\"auditors\"><b>Disqualifications of an Auditors<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">In accordance to section 141 of the said act lays down disqualifications of an Auditor, which prevent a person\/ firm from acting as an auditor. These disqualifications are as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the person is not eligible to be appointed as an auditor under Section 139(4) of the Companies Act, 2013.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the person is indebted to the company or its subsidiary or its holding company or any other subsidiary of such holding company, or has given any guarantee or provided any security in connection with the indebtedness of any third party to the company, its subsidiary or its holding company, or any other subsidiary of such holding company, exceeding the prescribed limit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the person, or any partner or director of the audit firm, or any relative of such partner or director, is a director or holds any other office of profit in the company, its subsidiary or its holding company, or any other subsidiary of such holding company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the person or the audit firm, or any partner or employee of the audit firm, has any business relationship with the company, its subsidiary or its holding company, or any other subsidiary of such holding company, which may reasonably be perceived to impair their independence and objectivity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the person or the audit firm, or any partner or employee of the audit firm, has any pecuniary relationship with the company, its subsidiary or its holding company, or any other subsidiary of such holding company, other than <\/span><span style=\"font-weight: 400;\">remuneration<\/span><span style=\"font-weight: 400;\"> for the audit or other services rendered by the audit firm.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the person or the audit firm, or any partner or employee of the audit firm, has been convicted by a court of an offence involving fraud or any other offence punishable with imprisonment for a term exceeding six months.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the person or the audit firm, or any partner or employee of the audit firm, has been held guilty by the <\/span><a href=\"https:\/\/www.sebi.gov.in\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Securities and Exchange Board of India (SEBI)<\/span><\/a><span style=\"font-weight: 400;\"> or any other regulatory body for violation of any securities law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the person or the audit firm, or any partner or employee of the audit firm, has been disqualified from acting as an auditor of any other company.<\/span><\/li>\n<\/ul>\n<h2 id=\"and\"><b>Removal, Resignation and Replacement of an Auditor<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">As per section 142 of the said act, provides the procedures for removal, resignation, and replacement of an auditor. The auditor can be removed by passing a special resolution and obtaining the approval of the Central Government. In case of resignation, the auditor should intimate the company and the ROC in writing. The company should appoint a new auditor within 30 days of the resignation or removal.<\/span><\/p>\n<h2 id=\"audit\"><b>Audit Committee<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Section 139(11) of the said act requires every company to constitute an Audit Committee, which shall consist of a minimum of three directors, and in the case of a company having a paid-up share capital of Rs. 10 crore or more, it shall consist of a majority of independent directors.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Audit Committee is responsible for overseeing the financial reporting process, ensuring the integrity of the company&#8217;s financial statements, and reviewing the effectiveness of the company&#8217;s internal control and risk management systems. The Audit Committee is also responsible for recommending the appointment, remuneration, and terms of appointment of the auditors to the Board of Directors.<\/span><\/p>\n<h2><a href=\"https:\/\/legalwindow.in\/appointment-of-director\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-112089 size-full\" title=\"Appointment of New Director in Company\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Appointment-of-New-Director-in-Company-starting-from-3000.png\" alt=\"Appointment of New Director in Company\" width=\"1000\" height=\"200\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Appointment-of-New-Director-in-Company-starting-from-3000.png 1000w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Appointment-of-New-Director-in-Company-starting-from-3000-600x120.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Appointment-of-New-Director-in-Company-starting-from-3000-300x60.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Appointment-of-New-Director-in-Company-starting-from-3000-768x154.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a><\/h2>\n<h2 id=\"takeaway\"><b>Takeaway<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The appointment of an auditor is a crucial requirement under the Companies Act, 2013, which helps ensure that a company&#8217;s financial statements are accurate and reliable. The Act sets out various provisions related to the appointment, qualifications, disqualifications, rights, duties, and removal of auditors, with the aim of ensuring their independence, objectivity, and accountability. The auditor plays a vital role in ensuring that the financial statements of a company reflect a true and fair view of its financial position, and that it complies with the relevant laws and regulations. The auditor is required to express an opinion on the financial statements and report any material misstatements or weaknesses in internal controls.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For further details on Appointment of Auditors, kindly connect with the expertise of <\/span><a href=\"https:\/\/legalwindow.in\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Legal Window<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Auditor\u2019s appointment is a vital procedure for a company as it makes sure about the transparency and accuracy of the company\u2019s financial statements. An auditor is an&hellip;<\/p>\n","protected":false},"author":5,"featured_media":113520,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-113515","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-company-law"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Appointment Of Auditor Companies Act 2013 &#187; Legal Window<\/title>\n<meta name=\"description\" content=\"This article briefly describes the Appointment Of Auditor Companies Act 2013, Removal, Resignation and Replacement of an Auditor.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalwindow.in\/blog\/appointment-of-auditor-companies-act-2013\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Appointment Of Auditor Companies Act 2013 &#187; 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