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casual vacancy of auditor

Others 475 views 4 replies
Dear Professionals,

if an auditor is physically disabled & if he is not able to sign the resignation letter....then what to do

is resignation possible through casual vacancy
Replies (4)
Here first we need to see in what cases it is treated casual vacancies of auditor..

if the physical disabled is considered as casual vacancy then board has to fill the same in 30days. otherwise he has to fill the prescribed form of resignation to company as well as roc.
sir that's what I m asking....physical disable covered under casual vacancy or not

Casual vaccancy may arrise either due to resignation before the expiry of the matured period or either due to death, disablement or otherwise. Such casual vaccancy shall be filled by the Board within 30 days of resignation of auditor. And auditor has to file Form ADT 3 as per Section 140 (2) of the Companies Act 2013

If such auditor is not able to sign he can do so by appointing an authorized representative who can sign or intimate the same to the company, that because of so and so reason I am resigning from his position..


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