auditors appointment

cmacs sathya (31 Points)

27 April 2019  
The private company not come under sec 139 2 of companies act appointed auditors for a period of five years upto 2019. Rotation is not applicable. If company wish to change auditors, whether unwilling Ness letter from previous auditor is enough or special resolution along with special notice is required under Sec 140 4. Please clarify