Auditors – Appointment of ‑ Whether retiring auditor can be deemed to be re-appointed or automatically reappointed at general meeting

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..... pointed at general meeting The appointment/reappointment of auditors at the annual general meeting is one of the items of ordinary business to be transacted at such a meeting. As provided by section 224(2), at any annual general meeting a retiring auditor shall be reappointed except in four types of cases referred to therein. The expression shall be reappointed postulates some action on the p .....

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..... itors shall not be reappointed, the retiring auditors shall stand reappointed as auditors of the company. In view of section 225, special notice shall be required for a resolution appointing as an auditor a person other than the retiring auditor. Non-compliance with the provisions of the said section would render such a resolution illegal and ineffective. Government s power to appoint auditors .....

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