auditor resigned after signing balance sheet but before AGM.
so the company appointed new auditor in AGM.
SO Whether MGT-14 is required to be filed.
Where an auditor has resigned before conclusion of an AGM, he has already created a casual vacancy. Hence in this case the Board of Directors shall make an appointment of new auditor within 30 days and the same has to be approved by the Comapany(members) at the general meeting within 3 months shall ratify the same. The New auditor shall continue till the conclusion of AGM.
Thank You,
Sachin C
(mailid: for any queries: sachinc17 @ outlook.com)
CAclubindia
