Describe the process for appointing auditor of a company by the Registrar of Company.

Auditing and Assurance Revision Questions and Answers

According to section 113 of the Company Act, 2063 on request of the Board of Directors, the Office of the Company Registrar may appoint auditor in following cases:

 If the auditor is not appointed in Annual General Meeting of a company, or Annual General Meeting could not be held, or

 The auditor appointed under the Company Act cannot continue due to whatever reason,
In view of above, if any of the situations prevails, Board of Directors may request to appoint an auditor to the Office of the Company Registrar. The Office of the Company Registrar may appoint an auditor on receiving such request.

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