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of <h1>Ministry of Corporate Affairs Adjusts Auditor Appointment Rules for Pre-Existing Companies u/s 139 of Companies Act, 2013.</h1> The Companies (Removal of Difficulties) Third Order, 2016, issued by the Ministry of Corporate Affairs, addresses compliance issues with section 139 of the Companies Act, 2013. This section mandates that listed companies and certain other classes cannot appoint an individual as auditor for more than one five-year term, or an audit firm for more than two such terms. The order modifies the third proviso to sub-section (2) of section 139, requiring companies existing before the Act's commencement to comply with these auditor appointment rules by the first annual general meeting held after three years from the Act's commencement.
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