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Special notice under Section 140 to appoint someone other than the retiring auditor must be served at least:
A7 days before the meeting
B21 days before the meeting
C14 days before the meeting
D28 days before the meeting
Answer & Solution
Correct answer: C. 14 days before the meeting
1. Section 115 — special notice runs minimum 14 days before the meeting (not earlier than 3 months prior).
2. Applies to resolutions for which special notice is statutorily required, including appointing someone other than the retiring auditor.
3. Hence (B).
_Source: ICAI BoS CA Inter Paper 2 — Audit and Auditors_