ICAB PL Audit & Assurance Practice Questions - ICAB CA Professional Level Audit And Assurance (Bangladesh) Exam

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Under Section 210(6) of the Companies Act 1994 (Bangladesh), who is empowered to appoint the first auditor of a newly incorporated company, and within what timeframe?

The Board of Directors within one month of the date of incorporation of the company The shareholders at an Extraordinary General Meeting (EGM) within 90 days of incorporation The Registrar of Joint Stock Companies and Firms (RJSC) within 30 days of registration The Financial Reporting Council (FRC) within 60 days of obtaining the Certificate of Commencement of Business

Correct Answer:

The Board of Directors within one month of the date of incorporation of the company

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