"An auditors is a person appointed examine the books of accounts of a registered company and to report upon them to company members"
Auditor Definatin : "An auditors is a person appointed examine the books of accounts of a registered company and to report upon them to company members" Appointment criteria of auditor : The appointment of auditor of a company is made according to the provision of the section 252 who explained below Statutory Auditor First auditors subsequent auditors casual vacancy First auditors "Auditor,who is appointed at the time of incorporation of the company, hold office until conclusion of the first annual general meeting known as first auditor" By B.O.D section 252 (3) By Share holder 252 (3b) By SECP 252(6)(7) By B.O.D section 252 (3) For a newly incorporation co. the first auditors is appointed by the directors within 60 days of incorporatuion and auditor shall hold the office untel the conclusion of first annual general meeting By Share holder 252 (3b) if the directors fail to appoin...
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