When it comes to running a company, transparency and accountability are key. One of the pillars supporting these values is the role of auditors. In India, Section 139 of the Companies Act, 2013 lays...
When
a company appoints an auditor, it is obliged to accept the appointment of an
auditor to the Registrar of Companies (ROC) in a specified manner in compliance
with section 139(1) of the new company act 2013....