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The Bangladesh Chartered Accountants Order, 1973 (President's Order)

( PRESIDENT'S ORDER NO. 2 OF 1973 )

32. In section 144 of the Companies Act, 1913 (Act VII of 1913), for sub-section (1), the following sub-section shall be substituted, namely-
 
 
 
 
“(1) No person shall be appointed as a auditor of any company unless he is a chartered accountant within the meaning of the Bangladesh Chartered Accountants Order, 1973:
 
 
 
 
Provided that a firm whereof all the partners practising in Bangladesh are chartered accountants may be appointed by its firm name to be auditors of a company and may act in its firm name.”

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