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    <title>OPC,Dormant &amp; Small companies and Private Co. having paid up capital less than 100 crore out of twenty company audit limit w.e.f. 05-6-2015</title>
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    <description>The amendment to Clause (g) of sub section (3) of section 141 excludes one person companies, dormant companies, small companies, and private companies with paid up share capital below the prescribed threshold from the aggregation used to determine whether a person or partner holds appointments in excess of the statutory ceiling, thereby changing the calculation for auditor appointment or reappointment.</description>
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