05 June 2009
u mean to say when an auditor give his unwillingness and company has to appoint new auditor in place of them, in that case no special notice is required even for appointment of new auditor.
Please go through the language of Section 225(1). It suggest the removal of existing auditor & appointment of new auditor in his place. This is not your case as in your case your auditor is not willing at his end and no removal of existing auditor involved. So in your case there is no need of Special Notice as desired by Section 225(1).
06 June 2009
ok..... that means while drafting notice of AGM, I have to pass an ordinary resolution for appointment of new auditor in place of existing one and also write a note for the same explaining the reason.
CAclubindia
