Section 139 of Companies Act, 2013 – Appointment of Auditors

  • Updated Till : April 13, 2024

SECTION 139. APPOINTMENT OF AUDITORS

[Effective from 1st April, 2014]

(1) Subject to the provisions of this Chapter, every company shall, at the first annual general meeting, appoint an individual or a firm as an auditor who shall hold office from the conclusion of that meeting till the conclusion of its sixth annual general meeting and thereafter till the conclusion of every sixth meeting and the manner and procedure of selection of auditors by the members of the company at such meeting shall be such as may be prescribed:

[4] [***]

Provided further that before such appointment is made, the written consent of the auditor to such appointment, and a certificate from him or it that the appointment, if made, shall be in accordance with the conditions as may be prescribed, shall be obtained from the auditor:

Provided also that the certificate shall also indicate whether the auditor satisfies the criteria provided in section 141:

Provided also that the company shall inform the auditor concerned of his or its appointment, and also file a notice of such appointment with the Registrar within fifteen days of the meeting in which the auditor is appointed.

Explanation.—For the purposes of this Chapter, “appointment” includes re-appointment.

Exemption

In case of a Specified IFSC private company for the words “ fifteen days” the words “thirty day” shall be read, vide Notification no. G.S.R. 9(E).dated 04th January, 2017.

In case of a Specified IFSC public company for the words “ fifteen days” the words “thirty day” shall be read, vide Notification no. G.S.R. 08(E).dated 04th January, 2017.

(2) No listed company or a company belonging to such class or classes of companies as may be prescribed, shall appoint or re-appoint—

(a) an individual as auditor for more than one term of five consecutive years; and

(b) an audit firm as auditor for more than two terms of five consecutive years:

Provided that—

(i) an individual auditor who has completed his term under clause (a) shall not be eligible for re-appointment as auditor in the same company for five years from the completion of his term;

(ii) an audit firm which has completed its term under clause (b), shall not be eligible for re-appointment as auditor in the same company for five years from the completion of such term:

Provided further that as on the date of appointment no audit firm having a common partner or partners to the other audit firm, whose tenure has expired in a company immediately preceding the financial year, shall be appointed as auditor of the same company for a period of five years:

[Provided also that every company, existing on or before the commencement of this Act which is required to comply with the provisions of this sub-section, shall comply with requirements of this sub-section within a period which shall not be later than the date of the first annual general meeting of the company held, within the period specified under sub-section (1) of section 96, after three years from the date of commencement of this Act.][2]

Provided also that, nothing contained in this sub-section shall prejudice the right of the company to remove an auditor or the right of the auditor to resign from such office of the company.

Exemption

In case of a Specified IFSC private company Sub-section (2) shall not apply vide Notification no. G.S.R. 9(E).dated 04th January, 2017.

In case of a Specified IFSC public company Sub-section (2) shall not apply vide Notification no. G.S.R. 08(E).dated 04th January, 2017.

(3) Subject to the provisions of this Act, members of a company may resolve to provide that—

(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

(b) the audit shall be conducted by more than one auditor.

(4) The Central Government may, by rules, prescribe the manner in which the companies shall rotate their auditors in pursuance of sub-section (2).

Explanation.—For the purposes of this Chapter, the word “firm” shall include a limited liability partnership incorporated under the *Limited Liability Partnership Act, 2008 (6 of 2009).

(5) Notwithstanding anything contained in sub-section (1), in the case of a Government company or any other company owned or controlled, directly or indirectly, by the Central Government, or by any State Government or Governments, or partly by the Central Government and partly by one or more State Governments, the Comptroller and Auditor-General of India shall, in respect of a financial year, appoint an auditor duly qualified to be appointed as an auditor of companies under this Act, within a period of one hundred and eighty days from the commencement of the financial year, who shall hold office till the conclusion of the annual general meeting.

(6) Notwithstanding anything contained in sub-section (1), the first auditor of a company, other than a Government company, shall be appointed by the Board of Directors within thirty days from the date of registration of the company and in the case of failure of the Board to appoint such auditor, it shall inform the members of the company, who shall within ninety days at an extraordinary general meeting appoint such auditor and such auditor shall hold office till the conclusion of the first annual general meeting.

(7) Notwithstanding anything contained in sub-section (1) or sub-section (5), in the case of a Government company or any other company owned or controlled, directly or indirectly, by the Central Government, or by any State Government, or Governments, or partly by the Central Government and partly by one or more State Governments, the first auditor shall be appointed by the Comptroller and Auditor-General of India within sixty days from the date of registration of the company and in case the Comptroller and Auditor-General of India does not appoint such auditor within the said period, the Board of Directors of the company shall appoint such auditor within the next thirty days; and in the case of failure of the Board to appoint such auditor within the next thirty days, it shall inform the members of the company who shall appoint such auditor within the sixty days at an extraordinary general meeting, who shall hold office till the conclusion of the first annual general meeting.

(8) Any casual vacancy in the office of an auditor shall—

(i) in the case of a company other than a company whose accounts are subject to audit by an auditor appointed by the Comptroller and Auditor-General of India, be filled by the Board of Directors within thirty days, but if such casual vacancy is as a result of the resignation of an auditor, such appointment shall also be approved by the company at a general meeting convened within three months of the recommendation of the Board and he shall hold the office till the conclusion of the next annual general meeting;

(ii) in the case of a company whose accounts are subject to audit by an auditor appointed by the Comptroller and Auditor-General of India, be filled by the Comptroller and Auditor-General of India within thirty days:

Provided that in case the Comptroller and Auditor-General of India does not fill the vacancy within the said period, the Board of Directors shall fill the vacancy within next thirty days.

(9) Subject to the provisions of sub-section (1) and the rules made thereunder, a retiring auditor may be re-appointed at an annual general meeting, if—

(a) he is not disqualified for re-appointment;

(b) he has not given the company a notice in writing of his unwillingness to be re-appointed; and

(c) a special resolution has not been passed at that meeting appointing some other auditor or providing expressly that he shall not be re-appointed.

(10) Where at any annual general meeting, no auditor is appointed or re-appointed, the existing auditor shall continue to be the auditor of the company.

(11) Where a company is required to constitute an Audit Committee under section 177, all appointments, including the filling of a casual vacancy of an auditor under this section shall be made after taking into account the recommendations of such committee.

Companies (Audit and Auditors) Rules, 2014

[Effective from 1st April, 2014]

Rule 2. Definitions.—(1) In these rules, unless the context otherwise requires,—

(a) “Act” means the Companies Act, 2013 (18 of 2013);

(b) “Annexure” means the Annexure enclosed to these rules;

(c) “fees” means fees specified in the Companies (Registration Offices and Fees) Rules, 2014.

(d) “Form” or “e-Form” means a form set forth under these rules which shall be used for the matter to which it relates;

(e) “section” means section of the Act.

(2) The words and expressions used in these rules but not defined and defined in the Act or in the Companies (Specification of definitions details) Rules, 2014 shall have the meanings respectively assigned to them in the Act or in the said rules.

Rule 3. Manner and procedure of selection and appointment of auditors.—(1) In case of a company that is required to constitute an Audit Committee under section 177, the committee, and, in cases where such a committee is not required to be constituted, the Board, shall take into consideration the qualifications and experience of the individual or the firm proposed to be considered for appointment as auditor and whether such qualifications and experience are commensurate with the size and requirements of the company:

Provided that while considering the appointment, the Audit Committee or the Board, as the case may be, shall have regard to any order or pending proceeding relating to professional matters of conduct against the proposed auditor before the Institute of Chartered Accountants of India or any competent authority or any Court.

(2) The Audit Committee or the Board, as the case may be, may call for such other information from the proposed auditor as it may deem fit.

(3) Subject to the provisions of sub-rule (1), where a company is required to constitute the Audit Committee, the committee shall recommend the name of an individual or a firm as auditor to the Board for consideration and in other cases, the Board shall consider and recommend an individual or a firm as auditor to the members in the annual general meeting for appointment.

(4) If the Board agrees with the recommendation of the Audit Committee, it shall further recommend the appointment of an individual or a firm as auditor to the members in the annual general meeting.

(5) If the Board disagrees with the recommendation of the Audit Committee, it shall refer back the recommendation to the committee for reconsideration citing reasons for such disagreement.

(6) If the Audit Committee, after considering the reasons given by the Board, decides not to reconsider its original recommendation, the Board shall record reasons for its disagreement with the committee and send its own recommendation for consideration of the members in the annual general meeting; and if the Board agrees with the recommendations of the Audit Committee, it shall place the matter for consideration by members in the annual general meeting.

(7) The auditor appointed in the annual general meeting shall hold office from the conclusion of that meeting till the conclusion of the sixth annual general meeting, with the meeting wherein such appointment has been made being counted as the first meeting:

[6] [***]

[5] [***]

Rule 4. Conditions for appointment and notice to Registrar.—(1) The auditor appointed under rule 3 shall submit a certificate that—

(a) the individual or the firm, as the case may be, is eligible for appointment and is not disqualified for appointment under the Act, the Chartered Accountants Act, 1949 and the rules or regulations made thereunder;

(b) the proposed appointment is as per the term provided under the Act;

(c) the proposed appointment is within the limits laid down by or under the authority of the Act;

(d) the list of proceedings against the auditor or audit firm or any partner of the audit firm pending with respect to professional matters of conduct, as disclosed in the certificate, is true and correct.

(2) The notice to Registrar about appointment of auditor under fourth proviso to sub-section (1) of section 139 shall be in [Form ADT-1][1].

Rule 5. Class of Companies.—For the purposes of sub-section (2) of section 139, the class of companies shall mean the following classes of companies excluding one person companies and small companies:-

(a) all unlisted public companies having paid up share capital of rupees ten crore or more;

(b) all private limited companies having paid up share capital of rupees [3][fifty] crore or more;

(c) all companies having paid up share capital of below threshold limit mentioned in (a) and (b) above, but having public borrowings from financial institutions, banks or public deposits of rupees fifty crores or more.

Rule 6. Manner of rotation of auditors by the companies on expiry of their term.—(1) The Audit Committee shall recommend to the Board, the name of an individual auditor or of an audit firm who may replace the incumbent auditor on expiry of the term of such incumbent.

(2) Where a company is required to constitute an Audit Committee, the Board shall consider the recommendation of such committee, and in other cases, the Board shall itself consider the matter of rotation of auditors and make its recommendation for appointment of the next auditor by the members in annual general meeting.

(3) For the purpose of the rotation of auditors—

(i) in case of an auditor (whether an individual or audit firm), the period for which the individual or the firm has held office as auditor prior to the commencement of the Act shall be taken into account for calculating the period of five consecutive years or ten consecutive years, as the case may be;

(ii) the incoming auditor or audit firm shall not be eligible if such auditor or audit firm is associated with the outgoing auditor or audit firm under the same network of audit firms.

Explanation. I.—For the purposes of these rules the term “same network” includes the firms operating or functioning, hitherto or in future, under the same brand name, trade name or common control.

Explanation. II.—For the purpose of rotation of auditors,—

(a) a break in the term for a continuous period of five years shall be considered as fulfilling the requirement of rotation;

(b) if a partner, who is in charge of an audit firm and also certifies the financial statements of the company, retires from the said firm and joins another firm of chartered accountants, such other firm shall also be ineligible to be appointed for a period of five years.

Illustration explaining rotation in case of individual auditor

Illustration 1:

Number of consecutive years for which an individual auditor has been functioning as auditor in the same company [in the first AGM held after the commencement of provisions of section 139(2)] Maximum number of consecutive years for which he may be appointed in the same company (including transitional period) Aggregate period which the auditor would complete in the same company in view of column I and II
I II II
5 years (or more than 5 years) 3 years 8 years or more
4 years 3 years 7 years
3 years 3 years 6 years
2 years 3 years 5 years
1 year 4 years 5 years

 

Note: 1. Individual auditor shall include other individuals or firms whose name or trade mark or brand is used by such individual, if any.

  1. Consecutive years shall mean all the preceding financial years for which the individual auditor has been the auditor until there has been a break by five years or more.

Illustration explaining rotation in case of audit firm

Illustration 2:

Number of consecutive years for which an audit firm has been functioning as auditor in the same company [in the first AGM held after the commencement of provisions of section 139(2)] Maximum number of consecutive years for which the firm may be appointed in the same company (including transitional period) Aggregate period which the firm would complete in the same company in view of column I and II
I II III
10 years (or more than 10 years) 3 years 13 years or more
9 years 3 years 12 years
8 years 3 years 11 years
7 years 3 years 10 years
6 years 4 years 10 years
5 years 5 years 10 years
4 years 6 years 10 years
3 years 7 years 10 years
2 years 8 years 10 years
1 year 9 years 10 years

 

Note: 1. Audit Firm shall include other firms whose name or trade mark or brand is used by the firm or any of its partners.

  1. Consecutive years shall mean all the preceding financial years for which the firm has been the auditor until there has been a break by five years or more.

(4) Where a company has appointed two or more individuals or firms or a combination thereof as joint auditors, the company may follow the rotation of auditors in such a manner that both or all of the joint auditors, as the case may be, do not complete their term in the same year.

[7] [***]

Applicable Circulars

Clarification with regard to applicability of provisions of Section 139(5) and 139(7) of the Companies Act, 2013

General Circular No. 33/2014 dated 31-7-2014

Doubts have been raised about applicability of sections 139(5) and 139(7) of the Companies Act, 2013 (New Act), which deal with appointment of auditors by Comptroller and Auditor General of India (C&AG), to deemed Government Companies’ referred to in section 619B of the Companies-Act 1956 (Old Act) i.e. companies where ownership or control lies with two or more Government companies or corporations etc in the manner detailed in section 619B ibid, Stakeholders have pointed out that the New Act does not contain specific provisions about _deemed Government companies’ on the lines of section 619B of the Old Act. Clarification has been sought whether, under the new Act, such deemed Government companies would be subject to audit by the C&AG in the same manner as Government Companies.’

2. The above issue has been examined and it is clarified that the new Act does not alter the position with regard to audit of such deemed Government companies through C & AG and thus such companies are covered under sub-section (5) and (7) of section 139 of the New Act.

3. Further, it has also been observed that the words “any other company owned or controlled, directly or indirectly ………… by the Central Government and partly by one or more State Governments” appearing in sub-sections (5) and (7) of section 139 of the New Act are to be read with the definition of control in section 2(27) of the New Act. Thus documents like articles of association and shareholders agreements etc envisaging control under section 2(27) are to be taken into account while deciding whether an individual company, other than those referred in paragraph 1-2 above, is covered under section 139(5) / 139(7) of the New Act.

4. Clarification has also been sought about the manner in which the information about incorporation of a company subject to audit by an auditor to be appointed by the C&AG is to be communicated to the C&AG for the purpose of appointment of first auditors under section 139(7) of the New Act. It is hereby clarified that such responsibility rests with both, the Government concerned and the relevant company. To avoid any confusion it is further clarified that it will primarily be the responsibility of the company concerned to intimate to the C&AG about its incorporation along with name, location of registered office, capital structure of such a company immediately on its incorporation. It is also incumbent on such a company to share such intimation to the relevant Government so that such Government may also send a suitable request to the C&AG.

                     Clarification for form ADT-I liled through GNL-2 under the Companies Act, 2013

                                                 General Circular No. 06/2019 dated 13.05.2019

In continuation of General Circular No. 09/2014 dated 25.04.2014, the Ministry of Corporate Affairs has received representation from stakeholders seeking relaxation of fee for filing e-form no. ADT- l,  particularly form ADT-1 filcd through GNL-2 during the period from 01.04.2014  to  20.10.2014 for appointment of Auditor for the period from 01 .04.2014 to 31 .03.2019 due to non-availability of e-form ADT-1 during the said period.

2. Accordingly, thc matter has been examined and it is here by clarified that companies which had filed Form no. ADT-1 through GNL-2 as an attachment (by selecting others) during thc pcriod from 0l.04.20l4 to 20.10.2014 may filc eform no. ADT-1 for appointment of Auditor for the period upto 31.03.2019 without fee, till 15.06.2019 (since fee had been paid for filing GNL-2 for the same purposc) and thereaftcr fee and additional fee shall be applicable as per Companies (Registration of Office and fees) Rules, 20 14.

3. Stakeholders are advised to avail this one time opportunity and file ADT-1 without fee as stated above, well in time and adhere to the time lines as specified above

[1] Form ADT-1 introduced as an eForm w.e.f. 6th Oct, 2014.

[2] Substituted by the Companies (Removal of Difficulties) Third Order, 2016 vide Order No. 1/33/2013-CL-V dated 30th June, 2016. Prior to the substitution it read as under:

“Provided also that every company, existing on or before the commencement of this Act which is required to comply with provisions of this sub-section, shall comply with the requirements of this sub-section within three years from the date of commencement of this Act:”

[3] Substituted for the words “twenty” by Companies (Audit and Auditors) Second Amendment Rules, 2017 vide notification no. G.S.R. 621(E) dated 22nd June 2017.

[4] Omitted by the Companies (Amendment) Act 2017 vide Notification No. S.O. 1833(E) dated 7th May, 2018.Prior to omission it read as under:

“Provided that the company shall place the matter relating to such appointment for ratification by members at every annual general meeting:”

[5] Omitted by the Companies (Audit and Auditors) Amendment Rules, 2018 vide Notification No. No. F. No. 1/33/2013- CL-V-Part dated 7th May, 2018.Prior to omission it read as under:

Explanation.—For the purposes of this rule, it is hereby clarified that, if the appointment is not ratified by the members of the company, the Board of Directors shall appoint another individual or firm as its auditor or auditors after following the procedure laid down in this behalf under the Act.”

[6] Omitted by the Companies (Audit and Auditors) Amendment Rules, 2018 vide Notification No. No. F. No. 1/33/2013- CL-V-Part dated 7th May, 2018.Prior to omission it read as under:

“Provided that such appointment shall be subject to ratification in every annual general meeting till the sixth such meeting by way of passing of an ordinary resolution.”

[7] Omitted by the Companies (Audit and Auditors) Amendment Rules, 2018 vide Notification No. No. F. No. 1/33/2013- CL-V-Part dated 7th May, 2018.Prior to omission it read as under:

Rule 9. Liability to devolve on concerned partners only: In case of criminal liability of any audit firm, the liability other than fine, shall devolve only on the concerned partner or partners, who acted in a fraudulent manner or abetted or, as the case may be, colluded in any fraud.”

125 responses to “Section 139 of Companies Act, 2013 – Appointment of Auditors”

  1. betflixhub says:

    Hi my loved one! I wish to say tha this post is awesome,
    great written and coome with approximately aall significant infos.
    I would like to peer extra posts like this .

  2. My family all the time say that I am wasting my
    time heere at web, but I know I am getting knowledge everyday by reading thes good articles.

  3. Every weekend i used to pay a visit this site, as i
    want enjoyment, as this this web page conations
    genuinely fastidious funy information too.

  4. Hello corporatelawreporter.com administrator, Thanks for the valuable information!

  5. you are really a good webmaster. The site loading pace is amazing.

    It kind of feels that you are doing any unique trick.
    Furthermore, The contents are masterwork.
    you’ve performed a great process in this subject!

  6. Hi there it’s me, I am also visiting this website on a regular basis, this web site is really good and the users are in fact sharing fastidious thoughts.

  7. Fantastic goods from you, man. I’ve understand your stuff
    previous to and you’re just extremely magnificent.
    I really like what you’ve acquired here, really like what
    you’re saying and tthe way iin which you say it. You make it enjoyable and you still casre
    for to keep it wise. I can not wait to read much more from you.
    This is really a wonderful site.

  8. My developer iis trying to convince me to move to .net from PHP.

    I have always disliked the idea because of thhe costs.
    But he’s tryiong none the less. I’ve been using Movable-type on a variety oof websites for about a year
    and am concerned about switching to another platform.
    I ave heard great things aboput blogengine.net. Is there a way I can transfeer all mmy wordpress posts into it?

    Any kind of help would be greatly appreciated!

  9. WO4Fk says:

    238325 941864hi there, your web site is discount. Me thank you for do the job 94154

  10. URL says:

    … [Trackback]

    […] Informations on that Topic: corporatelawreporter.com/companies_act/section-139-of-companies-act-2013-appointment-of-auditors/trackback/ […]

  11. Hiya! Quick question that’s entirely off topic. Do you know how to make
    your site mobile friendly? My web site looks weird when viewing from my iphone
    4. I’m trying to find a template or plugin that might be able to fix this issue.
    If you have any suggestions, please share. Thanks!

  12. Very nice post. I just stumbled upon your weblog and wished to say that I’ve truly enjoyed browsing your blog posts.
    In any case I’ll be subscribing to your feed and I hope you write again soon!

  13. selengkapnya says:

    Link exchange is nothing else except it is simply placing the other person’s weblog link on your
    page at proper place and other person will also do same for you.

  14. I am sure this post has touched all the internet users, its really really fastidious
    article on building up new webpage.

  15. Hi there excellent blog! Does running a blog like this require a massive amount work?

    I have very little understanding of coding but I had
    been hoping to start my own blog in the near
    future. Anyway, should you have any suggestions or techniques for new blog owners please share.
    I understand this is off topic however I just had
    to ask. Thanks!

  16. I’m curious to find out what blog system you are utilizing?

    I’m experiencing some small security problems with my latest blog and I’d like to
    find something more safeguarded. Do you have any suggestions?

  17. Hello! Do you know if they make any plugins to safeguard
    against hackers? I’m kinda paranoid about losing everything I’ve
    worked hard on. Any suggestions?

  18. I used to be able to find good information from your blog articles.

  19. I’m not sure exactly why but this site is loading very slow for me.
    Is anyone else having this problem or is it a problem on my end?
    I’ll check back later on and see if the problem still exists.

  20. Right here is the right web site for everyone who wishes to understand this topic.
    You understand so much its almost tough to argue with
    you (not that I actually would want to…HaHa). You definitely put a new spin on a subject that’s been discussed for years.
    Excellent stuff, just excellent!

  21. Thanks to my father who stated to me about this website, this
    blog is truly remarkable.

  22. FLEX says:

    Hi there! I’m at work surfing around your blog from
    my new iphone 3gs! Just wanted to say I love reading your blog and look forward to all your posts!
    Keep up the fantastic work!

  23. I loved as much as you’ll receive carried
    out right here. The sketch is attractive, your authored subject
    matter stylish. nonetheless, you command get got
    an impatience over that you wish be delivering the
    following. unwell unquestionably come further formerly again as exactly the same nearly very often inside
    case you shield this hike.

  24. Hi there very cool web site!! Man .. Excellent .. Superb ..
    I’ll bookmark your website and take the feeds also?
    I’m satisfied to find so many useful info here in the publish, we’d like
    work out extra techniques on this regard, thanks for sharing.
    . . . . .

  25. Fitness says:

    Usually I do not learn article on blogs, however I wish to say
    that this write-up very forced me to try and do it!

    Your writing taste has been surprised me.
    Thank you, quite great post.

  26. Excellent web site you’ve got here.. It’s hard to find quality writing
    like yours nowadays. I really appreciate individuals like you!
    Take care!!

  27. Hi there, its fastidious article about media print, we all be familiar with media is
    a impressive source of data.

  28. Fitness says:

    Hey there! I know this is kind of off topic but I was wondering which blog platform are
    you using for this site? I’m getting tired of WordPress because I’ve had problems with hackers
    and I’m looking at options for another platform.

    I would be awesome if you could point me in the direction of a good platform.

  29. Howdy! This is my 1st comment here so I just wanted to give a
    quick shout out and tell you I really enjoy reading through your articles.
    Can you recommend any other blogs/websites/forums that go over the same subjects?
    Thanks!

  30. Hey there I am so happy I found your blog, I really found you by mistake, while I was looking on Askjeeve for something else, Anyways I am here now and would just like to say cheers for a fantastic post and a all round thrilling blog (I also love the theme/design), I don’t have time to read it all at the minute but I have book-marked it and also added in your RSS feeds, so when I have time I will be back to read a great deal more, Please do keep
    up the awesome work.

  31. It’s hard to come by educated people for this subject, however, you sound like
    you know what you’re talking about! Thanks

  32. What’s up to every one, since I am really keen of reading this web site’s post to be updated
    daily. It includes pleasant data.

  33. I have been browsing online greater than 3 hours today, but I
    never found any attention-grabbing article like yours.
    It is lovely value sufficient for me. In my opinion, if all web owners
    and bloggers made good content material as you probably did,
    the internet shall be much more useful than ever before.

  34. It’s very straightforward to find out any matter on net as compared to books, as I found this article at this web page.

  35. I know this website offers quality dependent articles and extra material, is there
    any other website which presents these kinds of information in quality?

  36. Hi there all, here every one is sharing these familiarity, thus
    it’s nice to read this blog, and I used to pay a quick visit this weblog everyday.

  37. I’m not that much of a internet reader to be honest
    but your blogs really nice, keep it up! I’ll go ahead and bookmark your site to
    come back down the road. All the best

  38. Very nice post. I certainly appreciate this site. Continue the good work!

  39. Great blog here! Also your website loads up very fast!
    What host are you using? Can I get your affiliate link to your host?

    I wish my website loaded up as fast as yours lol

  40. Good day! This post could not be written any better! Reading this
    post reminds me of my previous room mate! He always kept chatting about this.
    I will forward this write-up to him. Pretty sure he
    will have a good read. Thank you for sharing!

  41. It’s an remarkable piece of writing for all the online visitors; they
    will take advantage from it I am sure.

  42. Write more, thats all I have to say. Literally, it seems as though you relied on the video
    to make your point. You obviously know what youre talking about, why throw away your intelligence on just posting videos to your site when you could be giving us something informative
    to read?

  43. Hello! I just wanted to ask if you ever have any problems
    with hackers? My last blog (wordpress) was hacked and I ended up losing
    many months of hard work due to no back up. Do you have any
    methods to stop hackers?

  44. What a data of un-ambiguity and preserveness of
    valuable knowledge about unexpected emotions.

  45. What’s Going down i am new to this, I stumbled upon this I’ve found It positively useful and it has helped me out loads.

    I hope to give a contribution & help other users like its aided
    me. Good job.

  46. After going over a handful of the blog posts on your site,
    I honestly appreciate your technique of blogging. I saved
    as a favorite it to my bookmark webpage list and will be checking back in the near future.
    Please visit my web site too and tell me how you feel.

  47. I loved as much as you will receive carried out right here.

    The sketch is tasteful, your authored material stylish.
    nonetheless, you command get got an edginess over that you wish be delivering the
    following. unwell unquestionably come more formerly
    again since exactly the same nearly a lot often inside case you shield this hike.

  48. Undeniably believe that which you said. Your favorite justification seemed to be on the internet the simplest thing to be aware of.
    I say to you, I certainly get irked while people consider worries that they plainly do not know about.

    You managed to hit the nail upon the top as well as defined out the whole
    thing without having side-effects , people could take a signal.
    Will probably be back to get more. Thanks

  49. Pay4d says:

    You have made some really good points there. I looked on the net
    for more information about the issue and found most people will go along with your views
    on this site.

  50. You ought to take part in a contest for one of the greatest sites on the
    web. I’m going to recommend this web site!

  51. nuc dator says:

    Very nice article, just what I wanted to find.

  52. Having read this I thought it was really informative.

    I appreciate you taking the time and energy to put this short article
    together. I once again find myself spending a lot
    of time both reading and commenting. But so what, it was still worth it!

  53. Everyone loves what you guys are usually up too. This
    sort of clever work and exposure! Keep up the excellent works guys I’ve you guys to my personal blogroll.

  54. Bwinbet365 says:

    It’s going to be ending of mine day, but before
    finish I am reading this wonderful paragraph to improve my
    experience.

  55. sg says:

    This piece of writing offers clear idea designed for the new users of blogging, that in fact how to do blogging.

  56. It’s fantastic that you are getting thoughts from this article as well as from our argument made at this place.

  57. I do accept as true with all of the ideas you
    have offered on your post. They’re really convincing and will certainly work.
    Still, the posts are too short for novices. May
    you please extend them a bit from next time?

    Thanks for the post.

  58. stimulus says:

    Greetings! Very helpful advice in this particular article!
    It’s the little changes that make the biggest changes.
    Thanks for sharing!

  59. Why people still make use of to read news papers when in this technological world everything is available on web?

  60. I enjoy what you guys are up too. Such clever work and coverage!

    Keep up the wonderful works guys I’ve included you
    guys to blogroll.

  61. Hello there! This post couldn’t be written any better!
    Going through this article reminds me of my previous roommate!
    He continually kept talking about this. I most certainly
    will forward this article to him. Pretty sure he’ll
    have a great read. Thanks for sharing!

  62. Wow! This blog looks just like my old one! It’s on a entirely different subject
    but it has pretty much the same layout and design. Excellent choice of colors!

  63. Inspiring story there. What occurred after? Good luck!

  64. Thankfulness to my father who shared with me concerning this webpage, this website is genuinely awesome.

  65. My brother recommended I might like this website. He was entirely right.
    This post truly made my day. You cann’t imagine simply how much time
    I had spent for this information! Thanks!

  66. bokep janda says:

    Genuinely no matter if someone doesn’t be aware of then its up to other users
    that they will assist, so here it takes place.

  67. Hi there everyone, it’s my first pay a visit at this website, and paragraph is genuinely fruitful in favor of me, keep up posting these content.

  68. Superb post however , I was wondering if you could write a
    litte more on this topic? I’d be very thankful if you could elaborate a little bit further.

    Kudos!

  69. I have read so many articles about the blogger lovers but this piece of writing
    is really a pleasant piece of writing, keep it up.

  70. pay4d says:

    What’s up all, here every person is sharing these kinds of experience, thus it’s pleasant to read this website, and I
    used to visit this weblog every day.

  71. I am now not certain the place you are getting your information, however
    great topic. I must spend a while finding out more or understanding
    more. Thank you for wonderful information I was in search of this
    information for my mission.

  72. An outstanding share! I’ve just forwarded this onto a friend who has
    been conducting a little research on this. And he actually ordered
    me breakfast simply because I found it for him…

    lol. So allow me to reword this…. Thanks for the meal!!
    But yeah, thanks for spending some time to talk about this issue here on your web page.

  73. Wow that was strange. I just wrote an very long comment but after I clicked submit my comment didn’t show up.

    Grrrr… well I’m not writing all that over again. Regardless, just
    wanted to say excellent blog!

  74. qullitbot says:

    Unquestionably believe that which you said. Your favorite reason appeared to be on the internet the easiest thing
    to be aware of. I say to you, I certainly get
    annoyed while people consider worries that they just do not know about.

    You managed to hit the nail upon the top and also defined out
    the whole thing without having side effect , people can take
    a signal. Will probably be back to get more. Thanks

  75. I think this is one of the most vital information for me.
    And i am glad reading your article. But wanna remark on some
    general things, The website style is wonderful, the articles is really nice :
    D. Good job, cheers

  76. I’ve been browsing online more than 3 hours today, yet I never found any interesting article
    like yours. It is pretty worth enough for me. In my view,
    if all website owners and bloggers made good content as
    you did, the net will be much more useful than ever
    before.

  77. Just wish to say your article is as amazing.
    The clearness to your publish is just cool and that i can assume you are
    an expert in this subject. Fine with your permission allow me to grasp your
    feed to stay up to date with impending post. Thank you one
    million and please carry on the rewarding work.

  78. Thank you a bunch for sharing this with all folks you actually
    understand what you are speaking about! Bookmarked. Please additionally
    consult with my web site =). We can have a hyperlink exchange agreement among us

  79. Hello I am so grateful I found your webpage, I really found you by mistake,
    while I was browsing on Bing for something else, Regardless I am here now and would just
    like to say thanks a lot for a fantastic post and a all round interesting blog
    (I also love the theme/design), I don’t have time to
    browse it all at the moment but I have saved it and also added in your RSS feeds,
    so when I have time I will be back to read much more, Please do keep up the fantastic work.

  80. betflix says:

    I constantly spent my half an hour to read this web site’s posts daily along with a cup of
    coffee.

  81. survey says:

    I’m not sure why but this site is loading very slow for me.
    Is anyone else having this issue or is it a issue on my end?
    I’ll check back later and see if the problem still exists.

  82. Hello, I want to subscribe for this blog to obtain most recent updates,
    therefore where can i do it please help out.

  83. Very soon this web site will be famous amid all blogging and site-building visitors,
    due to it’s fastidious posts

  84. poker88 says:

    Aw, this was a very nice post. Taking the time and actual effort to make
    a very good article… but what can I say… I hesitate
    a whole lot and don’t seem to get nearly anything done.

  85. I used to be able to find good advice from your articles.

  86. betflix says:

    Hi there, I discovered your blog by the use of Google
    even as searching for a related topic, your website got here up, it
    seems to be great. I’ve bookmarked it in my google bookmarks.

    Hi there, just became aware of your blog thru Google, and located that it is
    truly informative. I’m gonna be careful for brussels.
    I’ll be grateful should you continue this in future.
    Numerous other folks will likely be benefited out
    of your writing. Cheers!

  87. My spouse and I absolutely love your blog and find almost all of your post’s to be just what I’m
    looking for. Would you offer guest writers to write content in your case?
    I wouldn’t mind composing a post or elaborating on most of the subjects you write related to here.
    Again, awesome web log!

  88. I know this website presents quality depending
    articles or reviews and other stuff, is there any other web site which offers
    these stuff in quality?

  89. I do consider all of the ideas you’ve introduced
    on your post. They’re really convincing and will definitely work.

    Nonetheless, the posts are too brief for newbies.
    Could you please prolong them a bit from next time?
    Thanks for the post.

  90. toto 888 4d says:

    When some one searches for his required thing, thus he/she desires to be available that in detail,
    so that thing is maintained over here.

  91. meslot says:

    Right away I am going away to do my breakfast, afterward having my breakfast coming yet again to read further news.

  92. betflix says:

    Hi there, i read your blog occasionally and i own a similar one and i
    was just curious if you get a lot of spam remarks?
    If so how do you reduce it, any plugin or anything you can recommend?
    I get so much lately it’s driving me mad so any assistance is very much appreciated.

  93. football says:

    Having read this I thought it was very informative.

    I appreciate you spending some time and energy to put this short article together.
    I once again find myself spending a lot of time both reading and leaving comments.
    But so what, it was still worth it!

  94. click here says:

    Hello friends, how is everything, and what you would like to say
    concerning this paragraph, in my view its actually awesome for me.

  95. I every time spent my half an hour to read this weblog’s content all the time along with a mug of coffee.

  96. It’s going to be end of mine day, however before
    finish I am reading this enormous paragraph to improve my know-how.

  97. Hi my loved one! I wish to say that this post is amazing, great written and come with almost all significant
    infos. I would like to see more posts like this .

  98. This piece of writing is actually a fastidious one it helps new
    net users, who are wishing for blogging.

  99. Hi there! Quick question that’s completely off topic.
    Do you know how to make your site mobile friendly?
    My website looks weird when viewing from my iphone 4.
    I’m trying to find a theme or plugin that might be able to correct this issue.

    If you have any recommendations, please share. Thank you!

  100. Appreciating the time and effort you put into your blog and detailed information you provide.
    It’s awesome to come across a blog every once in a while
    that isn’t the same out of date rehashed material.
    Wonderful read! I’ve bookmarked your site and I’m including your RSS feeds to my Google account.

  101. I all the time used to study piece of writing in news papers but now
    as I am a user of net thus from now I am using net for posts,
    thanks to web.

  102. Juli says:

    Excellent way of telling, and nice article to get facts about my presentation focus, which i am going to convey in college.

  103. Betsey says:

    Woah! I’m really digging the template/theme of this blog.
    It’s simple, yet effective. A lot of times it’s hard to get
    that “perfect balance” between usability and visual appeal.
    I must say you’ve done a excellent job with this. Also, the blog loads super quick for
    me on Opera. Outstanding Blog!

  104. Hey there, I think your site might be having browser compatibility issues.
    When I look at your blog site in Safari, it looks fine
    but when opening in Internet Explorer, it has some overlapping.
    I just wanted to give you a quick heads up! Other then that, awesome blog!

  105. Hi there! Do you know if they make any plugins to assist with SEO?
    I’m trying to get my blog to rank for some targeted keywords but
    I’m not seeing very good results. If you know of any please share.
    Cheers!

  106. Hi, i believe that i noticed you visited my website thus i
    came to go back the prefer?.I’m trying to in finding issues to enhance my
    web site!I suppose its good enough to make use of some of
    your ideas!!

  107. www.scoop.it says:

    When some one searches for his vital thing, therefore he/she desires to be
    available that in detail, thus that thing is maintained over here.

  108. here says:

    Thanks , I’ve recently been searching for info about this
    subject for a long time and yours is the greatest I have came
    upon till now. However, what in regards to the bottom line?
    Are you sure about the source?

  109. Hmm is anyone else having problems with the pictures on this blog loading?
    I’m trying to figure out if its a problem on my end or if it’s the blog.
    Any responses would be greatly appreciated.

  110. Kelsey says:

    I just couldn’t go away your web site before suggesting that I really loved the standard information a person provide
    for your visitors? Is going to be again often to inspect new
    posts

  111. Manual says:

    I do not know if it’s just me or if everyone else encountering problems with your site.
    It seems like some of the written text in your content are running off the screen. Can somebody else please comment and let me know if this is happening to them as well?
    This might be a problem with my browser because I’ve had this happen previously.
    Appreciate it

  112. Gaye says:

    Amazing! This blog looks exactly like my old one! It’s on a completely
    different subject but it has pretty much the same layout and design.
    Great choice of colors!

  113. Elke says:

    I know this site offers quality depending content and additional
    stuff, is there any other web page which offers these stuff in quality?

  114. Adele says:

    I got this web page from my friend who informed me concerning this
    website and at the moment this time I am browsing this web site and reading very informative
    content at this place.

  115. Darell says:

    It’s going to be end of mine day, but before end I am reading this impressive article
    to improve my knowledge.

  116. Hello, I believe your site may be having browser compatibility issues.
    Whenever I look at your website in Safari, it looks fine however when opening in Internet Explorer,
    it has some overlapping issues. I merely wanted to give you a quick heads up!
    Other than that, wonderful blog!

  117. This web site really has all of the information I wanted concerning this subject and didn’t know
    who to ask.

  118. It’s really а nice and helpful piece օf info. І’m satisfied tһat you simply shared tһis usefսl infoгmation with ᥙs.
    Please kеep ᥙs informed ⅼike thіs. Tһanks for sharing.

  119. Hello, i think that i saw you visited my web site so i came to
    “return the favor”.I’m trying to find things to enhance my web site!I suppose its ok to use a few of your ideas!!

  120. What’s up Dear, are you actually visiting this web site regularly, if so after that you will without doubt take good know-how.

  121. Spot on with this write-up, I absolutely believe that this amazing site needs far more
    attention. I’ll probably be returning to read more,
    thanks for the advice!

  122. comments says:

    Wow, marvelous blog layout! How long have you been blogging for?
    you make blogging look easy. The overall look
    of your site is fantastic, as well as the content!

  123. Hey! This post couldn’t be written any better! Reading through this post
    reminds me of my good old room mate! He always kept chatting about this.
    I will forward this post to him. Pretty sure he will have
    a good read. Thank you for sharing!

  124. Hi there, its pleasant article on the topic of media print, we all know
    media is a fantastic source of facts.

  125. I’d like to thank you for the efforts you’ve put in penning this
    site. I’m hoping to check out the same high-grade
    content by you in the future as well. In fact, your creative
    writing abilities has inspired me to get my own site now ;)

Leave a Reply

Your email address will not be published. Required fields are marked *

India’s Leading Compliance Software

India’s Leading Compliance Software

Get A Demo Today !

Corporate Law Referencer

Corporate Law Referencer

Corporate Law Referencer

Recent Articles

Recent Legal updates

Recent Gst Updates