Appointment of auditors other than retiring auditors Whether service of copy of special notice to retiring auditors is to be effected by registered post

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....ar<br>Companies Law<br>Circular : No. 2/81 [1/1/81 &#8209;CL&#8209;V and 8/20(225)/81 &#8209;CL-V], dated 17&#8209;10&#8209;1981. Subject:- Appointment of auditors other than retiring auditors &#8209....

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....f the special notice required to be served under section 225(2) on the retiring auditors is not effectively served and proof of such service is not available. To obviate such difficulties, therefore, ....