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        Companies Law

        Auditors - Appointment of ‑ Specified number of audits under Explanation I to sub‑sections (1B) and (1C) ‑ Guarantee companies whether to be counted in reckoning the said specified number

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        Exclusion of companies limited by guarantee from specified audits count influences auditor appointment under Explanation I provisions. The administrative view in the circular clarifies that companies which have no share capital, typically companies limited by guarantee, are to be excluded from the reckoning of the specified number of companies used for determining auditor appointment under Explanation I to the relevant sub sections.
                          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.

                                Exclusion of companies limited by guarantee from specified audits count influences auditor appointment under Explanation I provisions.

                                The administrative view in the circular clarifies that companies which have no share capital, typically companies limited by guarantee, are to be excluded from the reckoning of the specified number of companies used for determining auditor appointment under Explanation I to the relevant sub sections.


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