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[Cites 0, Cited by 0] [Section 6(3)] [Section 6] [Entire Act]

Union of India - Subsection

Section 6(3)(b) in The Companies (Audit and Auditors) Rules, 2014

(b)if a partner, who is in charge of an audit firm and also certifies the financial statements of the company, retires from the said firm and joins another firm of chartered accountants, such other firm shall also be ineligible to be appointed for a period of five years.