Special audit appointment: government discretion to appoint non practicing chartered accountants when circumstances require special inquiry. Special audit appointments by the Central Government are discretionary, to be exercised only in exceptional circumstances after necessary enquiry. The Government may appoint a chartered accountant not in private practice when justified by special circumstances, and such appointments do not conflict with the Chartered Accountants Act; the Government will decide who is suitable where the company's regular auditor is unsuitable for the special audit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special audit appointment: government discretion to appoint non practicing chartered accountants when circumstances require special inquiry.
Special audit appointments by the Central Government are discretionary, to be exercised only in exceptional circumstances after necessary enquiry. The Government may appoint a chartered accountant not in private practice when justified by special circumstances, and such appointments do not conflict with the Chartered Accountants Act; the Government will decide who is suitable where the company's regular auditor is unsuitable for the special audit.
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