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    <title>Appointment of Certificate by auditor given under the proviso to the sub section Applicability of sub-sections (1B) and (1C)</title>
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    <description>The auditor must issue a written certificate that any appointment or reappointment will comply with the statutory audit-limit applicable to the financial year commencing after the amendment; where a company&#039;s financial year began before but ends after the amendment&#039;s commencement, temporary excess audits are transitional, and the auditor&#039;s certificate is acceptable only if, on the beginning of those companies&#039; next financial year, the auditor&#039;s total audits will conform to the statutory limit.</description>
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      <description>The auditor must issue a written certificate that any appointment or reappointment will comply with the statutory audit-limit applicable to the financial year commencing after the amendment; where a company&#039;s financial year began before but ends after the amendment&#039;s commencement, temporary excess audits are transitional, and the auditor&#039;s certificate is acceptable only if, on the beginning of those companies&#039; next financial year, the auditor&#039;s total audits will conform to the statutory limit.</description>
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