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.
Aggarwal Sarawagi and Co
New Delhi
CA
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