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Audit query

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(Querist)
02 November 2013 If the first auditor of the company resigns,, n due to this a casual vacancy arises,then how to fill that casual vacancy???????
plzz suggest,,,
PM me to likha h k BOD kr denge,,
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CA Vijeta Verma

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CA Vijeta Verma (Expert)
02 November 2013 If casual vacancy arises on account of resignation then it should be filled by members in general meeting & not by the BOD.
As members must know the reason & circumstances due to which led to resignation of auditor.
BOD shall fill casual vacancy other than on account of resignation,like in case of death of auditor.
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CA Pallav Singhania

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CA Pallav Singhania (Expert)
02 November 2013 The casual vacancy in the office of auditor may be filled by the Board. But where the vacancy is caused by resignation of auditor, such vacancy shall only be filled by the company in general meeting.

The remaining auditor or auditors may act notwithstanding the casual vacancy. The auditor appointed in the casual vacancy holds office till the conclusion of the next annual general meeting.
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