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Appointment of auditor

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11 January 2015 dear sir , In " Appointment of First Auditor what is the meaning of below sentence. "An auditor cannot be appointed as first auditor simply because his name has been stated in articles of association

11 January 2015 It Means if a person is Director/Member of the Company can not become the First Auditor because First Auditor should be Independent Person.

15 January 2015 It means he has to be separately appointed thereby giving an opportunity also to the auditor to decide whether he wants to accept the appointment or not


15 January 2015 Director cannot be appointed as that position is covered in the disqualification for auditor



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