Appointment of auditor

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Harjot (Querist)
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05 December 2011
I need expert advice in the following problem:-

Suppose an auditor is resigned from his office on 2nd of September and new auditor is appointed on 30th of September at AGM.

Now my question is that whether any casual auditor is required to be appointed in between the period of Resignation and Appointment of New Auditor??

Notice is proposed to be issued on 4th of September.

Kindly provide me the specimen of Notice of Appointment of New Auditor in case of resigning auditor who is not willing to continue his office.

Thanks & Regards

Mukta Suyal

Mukta Suyal (Expert)
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06 December 2011 As per Section 224(6) of the Companies Act, 1956 if any vacancy is caused by the resignation of the auditor, then such vacancy shall only be filled only by the shareholders in the General Meeting and that auditor holds office upto next AGM.

Harjot

Harjot (Querist)
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19 December 2011
@ Mukta, you don't understand my question, kindly read my question once again and also reply my second question as follows:

Appointment of an Auditor at AGM in place of resigning auditor is special business or ordinary business??

Thanks & Regards

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Mukta Suyal

Mukta Suyal (Expert)
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19 December 2011 As far as your first question is concerned, you needs to appoint a Casual Auditor, who will hold his position upto the coming AGM.

And the new auditor will be appointed in the EGM, and this is Ordinary Business.