CA Inter Law Fasttrack Batch | Audit & Auditors Chapter | Lecture 2 | CA CS Tejal Katariya

📚 CA Intermediate Law Fasttrack Batch | Audit & Auditors | Lecture 2 In this lecture, CA CS Tejal Katariya Mam begins the chapter "Audit & Auditors", one of the most important and scoring chapters for CA Intermediate Law. This Fasttrack session is designed to help students develop conceptual clarity, understand legal provisions in a simplified manner, and prepare according to ICAI examination requirements. ━━━━━━━━━━━━━━━━━━━━━━ 🎯 Enroll For CA Intermediate Law Regular Batch 🔗 Enrollment Link: 🎥 Demo Lectures Playlist: ━━━━━━━━━━━━━━━━━━━━━━ 🏆 Why Study With CA CS Tejal Katariya? ✔️ Simplified Conceptual Teaching ✔️ Exam-Oriented Coverage ✔️ ICAI Language Focus ✔️ Extensive Question Practice ✔️ Smart Revision Techniques ✔️ Student-Friendly Learning Experience ━━━━━━━━━━━━━━━━━━━━━━ 📞 For Admissions & Counselling ☎️ ☎️ ☎️ 🌐 Website: ━━━━━━━━━━━━━━━━━━━━━━ 🚀 Admissions Open For CA Intermediate Sept'26 & Jan'27 Batches Join HJ Classes and learn from experienced faculties who focus on concepts, retention, presentation skills, and examination success. ━━━━━━━━━━━━━━━━━━━━━━ #CAInterLaw #AuditAndAuditors #CATejalKatariya #CAIntermediate #CAInterSept2026 #CAInterJan2027 #LawFasttrack #CompanyLaw #CAStudents #ICAI #HJClasses #CAInterGroup1 #LawRevision #CAExamPreparation #AuditChapter Keywords CA Inter Law, Audit and Auditors, CA Intermediate Law, CA CS Tejal Katariya, Audit and Auditors Chapter, CA Inter Sept 2026, CA Inter Jan 2027, ICAI Law, Company Law, CA Law Fasttrack, CA Inter Revision, CA Exam Preparation, Law Classes, HJ Classes, CA Intermediate Group 1. ⏱️ Section & Topic Wise Timestamps 00:00:00 – Section 139 | Revision of Previous Lecture 00:00:23 – Section 139(6) & 139(7) | Appointment of First Auditor (Government & Non-Government Companies) 00:02:03 – Section 139(1) & 139(5) | Appointment of Subsequent Auditor 00:05:33 – Section 139(1) | Procedure for Appointment (Without Audit Committee) 00:08:07 – Section 139(1) | Procedure for Appointment (With Audit Committee) 00:15:00 – Section 177 | Audit Committee – Applicability & Threshold Limits 00:17:18 – Section 139 | Auditor's Consent, Certificate & Form ADT-1 00:20:45 – Section 139(2) | Rotation of Auditors 00:22:50 – Section 139(2) | Cooling Period – Individual Auditor 00:24:10 – Section 139(2) | Cooling Period – Audit Firm 00:27:40 – Rule 6 | Same Network, Brand Name, Trade Name & Common Partner 00:38:30 – Section 139(2) | Companies Covered Under Auditor Rotation 00:43:20 – Section 139(2) | Important Conceptual Question on Cooling Period 00:46:15 – Section 139 | Complete Revision 00:48:50 – Section 139(9), 139(10) & 139(11) | Reappointment of Retiring Auditor 00:53:05 – Section 142 | Remuneration of Auditor 00:56:35 – Section 144 | Auditor Not to Render Certain Services 00:58:00 – Section 144 | Prohibited Services 01:02:40 – Section 144 | Direct & Indirect Rendering of Services 01:06:40 – Section 140(1) | Removal of Auditor Before Expiry of Term 01:11:50 – Section 140(2) | Resignation of Auditor (Form ADT-3) 01:15:20 – Section 140(4) | Appointment of Another Auditor 01:25:30 – Section 140(5) | Tribunal's Power to Remove Auditor for Fraud 01:30:30 – Lecture Summary & Next Lecture Preview