I have a doubt regarding rotation of indicia CA, if a CA is about to complete is 1term of 5 consecutive years . And later if he joins a CA firm as a partner. Now the question is whether the firm is appointed as auditor . Because firm is not appointed before. U just mentioned about partner scenario.
CA Proprietor is appointed as auditor for 5 AGMs. If term comes to end after 5 AGMs or in between any time then it will be assumed that he has completed 5 AGMs and rotation will get applicable immediately. Once rotation is applicable if he joins any firm as partner then rotation will get applicable to such new firm also.