Auditor appointment after completion of cooling off period

This query is : Resolved 

03 October 2017 Dear sir

if any auditor appointed after completion of cooling off period, what will call his appointment? i.e appointment or re-appointment

for example MR.A has appointed as statutory auditor for 5 years. his term has completed. as per companies act 2013 the cooling off period is 5 years. after completion of cooling off period 5 years. his appointment will be called as ''appointment'' or ''reappointment''?

04 October 2017 It will be considered as appointment of auditor.



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