Resignation of auditor

This query is : Resolved 

07 October 2017 Dear Experts,

can the resignation of the staututary audior at the AGM is regarded as a casual vacancy? can a company need to file MGT 14 for the same?


07 October 2017 Resignation in AGM means earlier appointment is not 'ratified' in the AGM. Hence it is a ' casual vacancy'. New appointment requires special resolution and form MGT-14 has to be filed electronically.


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