https://www.taxtmi.com/acts?id=18280 Rule 19 limits auditor tenure: individuals are barred from appointment or re-appointment beyond one consecutive five-year term; audit firms beyond two consecutive five-year terms. Eligibility for subsequent appointment requires a two-year cooling-off period. Periods served before these rules commenced count toward the consecutive-term limits, and "appointment" encompasses re-appointment. en-us Mon, 31 Mar 2014 18:54:04 +0530 Wed, 18 Mar 2026 18:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18280 Rule 19 limits auditor tenure: individuals are barred from appointment or re-appointment beyond one consecutive five-year term; audit firms beyond two consecutive five-year terms. Eligibility for subsequent appointment requires a two-year cooling-off period. Periods served before these rules commenced count toward the consecutive-term limits, and "appointment" encompasses re-appointment. Act-Rules Companies Law Mon, 31 Mar 2014 18:54:04 +0530 https://www.taxtmi.com/acts?id=18280