Section 140 Removal of auditor | Company Audit Revision | CA Intermediate

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#section140 #removalof auditor #companyaudit
Section 140 of the companies act 2013
Section 140 of the Companies Act 2013 is a critical section for the exam. This section deals with the removal and resignation of the auditor. Removal of the auditor is not an easy task. This is because we want to ensure the independence of the auditor. that's is the reason that as per Section 140 we need the approval of Central government before removal of the auditor.
There is also a small amendment in section 140, and therefore I am repeating it again and again that this is important from exam point of view.
In less than 10 minutes you will be able to revise Section 140 completely.
In the previous video, we revised section 139 of the Companies Act, 2013. Video of Section 139 is in two parts....