Appointment of Auditor (Casual Vacancy)
All companies. When a casual vacancy in the office of auditor arises by resignation, the Board may appoint an auditor to fill the vacancy, who shall hold office until the conclusion of the next Annual General Meeting. Members must ratify this appointment within 3 months.
An auditor appointed to fill a casual vacancy arising from resignation can only hold office until the conclusion of the next AGM. The Board appointment must be ratified by members at a General Meeting within 3 months. Form ADT-1 must be filed within 15 days.
Section 139(8), Companies Act 2013
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