Auditor's death

It is a case of casual vacancy to be filled by Board u/s 139(8)(i).

Originally posted by : Vandana J Doshi
	Hi Pankaj, it is a case of casual vacancy caused due to death of the auditor...so the vacancy can be filled by the BOD itself...no GM required....

Hi Vandana,

there is an issue we have already filed MGT-14 and there we have sent the accounts for approval. Now how to proceed? The auditor passed away in the month of January only... 

Should we proceed with EGM? or BM is valid?

urgent plz

It is really surprising and rare case that the company did not know about death of auditor for 7 months.  Board should have filled up casual vacancy u/s 139(8) within one month.  

It is also not clear how MGT.14 has been filed for approval of accounts.  Who had cleared the accounts from auditors' side when the auditor had died?  What you have to file with MGT.14 is just copy of Board resolution for approval  of accounts which normally does not contain name of auditors.  

In any case, you can keep on record  documentary evidence about late receipt of intimation of death of auditor and fill casual vacancy in the Board to hold  office till next AGM.