Sir……
Please clarify me on the following:
- If a partner of a CA firm ,(but not being in charge of the firm or had not certified the FS of the company) retires from such firm and joins another firm, then whether the new firm is eligible to be appointed as the auditor of the company during the cool off period of 1 st firm ?
- u/sec 140 of comp. Act, 2013, special notice u/sec 115 is required for appointing any person other than the retiring one as auditor . Whether it means that special Resolution is required?
- sir….when alternative views are possible for a particular question, then is it required to state both the alternatives while answering in exam?