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auditors appointment
If the Company is not satisfied with the existing auditor and the rotation of the auditor is not applicable then Company can take the wilful resignation from the auditor and the auditor shall also give NOC that he has resigned willfully and there is no mismanagement in the Company and shall also file Form ADT 3 within 30 days of his resignation. This would result the case of casual vaccancy due to the resignation of auditor and the said casual vaccancy can be filed by holding EGM maximum within 3 months from recomendation by the Board and such auditor shall hold the office till the upcoming AGM of the Company and the new auditor shall have to file form ADT 1
But if the auditor is not willing to resign from the Company, the special notice has to be filled by the Company for removal of auditor under section 140 of the Companies Act 2013
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