Lokesh Jain (ghy) 07 December 2019
Auditor has resigned on 31.03.2019, for fy 18-19 i have to appoint auditor under casual vacancy.
whether we have to appoint the auditor upto the current year agm sept 2019&
in agm for 5 years?
whether TWO ADT-1 have to be filled, one for casual vacancy upto current year agm and other for next 5 years?
CAclubindia Online Learning offers a wide variety of online classes and video lectures for various professional courses such as CA, CS, CMA, CISA as well as various certification courses on GST, Transfer Pricing, International Taxation, Excel, Tally, FM, Ind AS and more. know more
Devershi Gupta (Trainee (CS)) 09 December 2019
As per clause (i) of sub-section (8) of Section 139 of the Companies Act, 2013, In case of casual vacancy due to resignation of Auditor, The Board shall recommend to fill the vacant place within 30 days and the members of the Company shall approve of such recommendation in a general meeting (EGM or AGM) to be held within 3 months of such recommendation of the Board. The Auditor so appointed shall hold office only till the next AGM.
A new appointment will be made by the members in AGM and another ADT-1 will be filed for such appointment.