Hello Friends..
Please help regarding procedure for Appointment of new Auditor in case of death of Auditor and penal provision if auditor is not appointed within one month from the date of death of auditor. further please tell me ROC filing requirements.
Thanks a lot.
Dear Vinu,
1) Vacancy in the office of auditor due to death of the auditor results in casual vacancy. As per Sec 139(8) of companies act 2013. Casual vacancy in the officeof auditor shall be filled by Board of Directors with in 30days.Provided it is not a casual vacancy caused by Resignation of the auditor.
Thus Board of directors shall appoint the auditor in this case.
2) Incase auditor is not appointed within 30 days then the company shall appoint the auditor in Extraordinary general meeting with next 90 days.
3) Notice of appoinment shall be send to the registrar with in 15 days.
Regards,
Daivik Shah
CAclubindia
