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The document outlines the role and responsibilities of auditors in managing the financial affairs of companies, emphasizing the importance of independence and eligibility criteria for auditors as per the Companies Act, 2013. It details the appointment process for auditors, including the requirements for first and subsequent auditors, as well as the rotation of auditors to maintain independence. Additionally, it covers the conditions under which auditors can be disqualified and the procedures for filling cas

Author

kunalca2

Language

EN