CA Inter Law Fasttrack Batch | Audit & Auditors Chapter | Lecture 1 | CA CS Tejal Katariya

📚 CA Intermediate Law Fasttrack Batch | Audit & Auditors | Lecture 1 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: https://www.hjclasses.com/ca-inter-la... 🎥 Demo Lectures Playlist:    • CA Inter LAW Fastrack Lectures Playlist by...   ━━━━━━━━━━━━━━━━━━━━━━ 🏆 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 ☎️ 9766182929 ☎️ 9975242929 ☎️ 9766582929 🌐 Website: https://www.hjclasses.com/ ━━━━━━━━━━━━━━━━━━━━━━ 🚀 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 - Batch Details & Chapterwise Weightage - Strategy 00:14:48 – Audit & Auditors Chapter Introduction 00:16:34 – Section 141 Introduction (Who Can Become an Auditor?) 00:18:03 – Section 141(1) – Eligibility of Auditor (Practising CA) 00:25:37 – Section 141(2) – Who Can Sign Audit Report? 00:27:06 – Section 141(3) – Disqualification of Auditors 00:27:37 – Clause (a) – Body Corporate (Other than LLP) 00:29:49 – Clause (b) – Officer or Employee of Company 00:31:03 – Clause (c) – Partner/Employee of Officer or Employee 00:36:33 – Clause (d)(i) – Holding Securities or Interest in CHASS 00:40:56 – Relative Holding Shares – ₹1 Lakh Exception 00:45:25 – Bonus Shares & 60 Days Corrective Action 00:51:12 – Clause (d)(ii) – Indebtedness to Company (₹5 Lakh Limit) 00:55:40 – Clause (d)(iii) – Guarantee / Security Given (₹1 Lakh Limit) 00:56:22 – Clause (e) – Business Relationship with Company 00:58:35 – Clause (f) – Relative as Director / KMP 01:00:50 – Clause (g) – Full Time Employee 01:01:07 – Clause (h) – More Than 20 Audits 01:05:16 – Clause (i) – Convicted for Fraud 01:06:40 – Clause (j) – Services Covered Under Section 144 01:07:03 – Complete Revision of Section 141(3) 01:10:56 – Section 139 Introduction 01:11:28 – Section 139(4) – Vacation of Office by Auditor 01:14:30 – Section 139(6) – First Auditor (Non-Government Company) 01:16:48 – Section 139(7) – First Auditor (Government Company) 01:18:42 – Section 139(1) – Subsequent Auditor (Non-Government Company) 01:20:16 – Section 139(5) – Subsequent Auditor (Government Company) 01:23:19 – Section 139(8) – Casual Vacancy 01:24:06 – Casual Vacancy in Government Company 01:24:22 – Casual Vacancy in Non-Government Company 01:26:54 – Lecture Summary & Revision 01:27:30 – End of Lecture 🚀