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?
3 Replies
CA Vijay Sukhadiya
(Chartered Accountants)
(44 Points)
Replied 07 December 2019
Yes you have to file two ADT 1
PINKY KUMARI
(42 Points)
Replied 08 December 2019
Yes ADT 1 should be issued for every auditor to be appointed to get their consent for being qualified to be appointed as auditor .
Devershi Gupta
(PCS, LLB)
(1272 Points)
Replied 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.
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