Dear sir,  its confusing when to apply sec 140(4) when rotation is applicable and when rotation is not applicable……as it is given…when rotation applicable,no need of special notice and when retiring auditor is not reappointed , 5 steps of sec 140(4) to be followed.. does that mean when rotation is applicable , except special notice , other steps to be followed? but it is also said when rotation is applicable , no need to follow any procedure as he needs to retire by rotation as it is provided in law.