Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 139(3)] [Section 139] [Entire Act] Union of India - Subsection Section 139(3)(a) in The Companies Act, 2013 (a)in the audit firm appointed by it, the auditing partner and his team shall be rotated at such intervals as may be resolved by members; or