Requirement of MGT-14 for resolution passed at EGM for appointment of auditor

This query is : Resolved

Venkatesh (Querist)
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25 July 2025 Hi,
I would like to know whether MGT-14 is required to be filed by a private limited company in case of EGM resolution passed to appoint auditor (casual vacancy due to resignation).

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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12 August 2025 Is MGT-14 required for EGM resolution to appoint auditor due to casual vacancy?
As per Section 92(4)(ii) read with Section 117 of the Companies Act, 2013:
MGT-14 is required to be filed for resolutions passed at Board Meetings and General Meetings (AGM or EGM) only if the Companies Act or Rules mandate filing.
Regarding appointment of auditor due to casual vacancy:
Section 139(8) provides that the Board can fill the casual vacancy.
The appointment needs to be approved at the next General Meeting.
For filing MGT-14:
According to MCA clarifications and practice, filing MGT-14 is mandatory for resolutions passed at General Meetings (EGM or AGM), except certain specified exemptions.
However, appointment or change of auditor (including filling casual vacancy) requires filing of Form ADT-1 with ROC.
Filing MGT-14 is not mandatory for the auditor appointment resolution passed at EGM due to casual vacancy.

Venkatesh

Venkatesh (Querist)
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12 August 2025 Thank you sir for your reply

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