Appointment of an auditor in a non-government company is governed by Section:
ASection 139
BSection 140
CSection 141
DSection 143
Answer & Solution
Correct answer: A. Section 139
1. Section 139 governs appointment.
2. Sections 140 (removal), 141 (eligibility/disqualification), and 143 (powers/duties) cover other aspects.
3. First auditor: 30 days from registration; subsequent: at every AGM for 5 years.
_Source: ICAI BoS CA Final Paper 3, Ch 5 "Company Audit"_
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