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Question ID : 36868

Appointment of Auditor in case of OPC

How auditor shall be appointed in case of OPC..?? The OPC is not required to hold AGM as per section 96 of CA Act, 2013. Will the first and subsequent auditor be appointed by passing Board Resolution or any other procedure be followed.

Posted by CA Neha Gupta on Nov 20, 2018

Filed Under Companies Act, 2013

Answer ID : 76013

For OPC, signed and dated resolution passed by one director is considered as AGM. of board of directors. Hence such resolution is sufficient for appointment of first and subsequent auditors.

Posted by CA. chunauti dholakia on Nov 22, 2018