11 October 2014
Hello , Auditor is disqualified ( director is relative) to be re appointed at agm. anothet auditor's is to be appointed at agm. on this scenerio please help on the following points 1. special notice required? 2. special or ordinary resolution? and should the same be filled woth roc in mgt 14. 3. can all this business be taken up in an agm or should auditor resign due to disqualification, board fills the CV (no egm required as removal not due to voluntary resignation) the same is passed as ordinary resolution in agm?
should you think of a different approach then pls provide proper flow of events along with the forms to be uploaded.
all the queries based on companies act 2013 thank you for the help. regards
13 October 2014
According to section 141 (4) where a person appointed as an auditor of a company incurs any of the disqualifications after his appointment, he shall vacate his office as such auditor and such vacation shall be deemed to be a casual vacancy in the office of the auditor.
1. No Special Notice is required. 2. Ordinary resolution. No need to file MGT 14
3. Auditor should resign. In case casual vacancy has occurred due to resignation of auditor, such appointment should be approved by the company in general meeting convened within 3 months of the recommendation of the Board and auditor shall hold the office till the conclusion of the next annual general meeting.
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