Query regarding appointment of auditor

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Querist : Anonymous

Querist : Anonymous (Querist)

25 December 2014 if a previous auditor resign from the post of auditor what is the procedure to appoint new auditor according to co law,2013?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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25 December 2014 CASUAL VACANCY
As per section 139(8) any casual vacancy, shall be filled by the Board within 30 days. If the vacancy has arisen due to resignation of auditor then such appointment shall also be approved by the company at a general meeting convened within 3 months of the recommendation of the Board.
Instances of casual vacancy :-
Death
Resignation
Disqualification – If an existing auditor gets disqualified under Section 141 then he shall inform the company and the situation will be treated as casual vacancy (Section 141(4))
Failure of ratification at AGM – If the ratification resolution fails at the AGM of company then this also tantamount to casual vacancy(explanation to rule 3).
Tenure: – Till conclusion of forthcoming annual general meeting.

Querist : Anonymous

Querist : Anonymous (Querist)

25 December 2014 If the auditor willingly gives his resignation than what will be the procedure to appoint new auditor in Pvt Ltd? Which forms are required to file?

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