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Kunal UpadhyayKunal Upadhyay asked 8 months ago

As per ICAI module – rotation of Auditor is not applicable to OPC and Small co.
But In bhaskar + fadu chart – it is given that rotation of Auditor is not applicable to OPC, SMALL CO. AND DORMANT COMPANY.
 
Please clarify 

1 Answers
Best Answer
RaviRavi Staff answered 8 months ago

As per rules to Sec 139 rotation is not applicable to OPC & Small Company

As per Sec 455 rotation is not applicable to Dormant Company

ICAI missed Sec 455

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