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Aug 20, 2020 · The term Casual Vacancy (not defined in Companies Act) means any Vacancy caused due to death, resignation, and disqualification of Auditor. Different situations for Casual Vacancy of Auditors. The Casual Vacancy situation can be categorized in to two situations: 1. Auditor’s Resignation. 2. Other Casual Vacancy e.g. Death, Disqualification etc.
Feb 25, 2021 · Appointment of auditor to fill casual vacancy. Provisions applicable: Section 139(8), Section 140 (2) and Rule 8 of Companies (Audit and Auditor) Rules, 2014. This article covers scope of appointment of auditor in case of casual vacancy except in the case of Comptroller and Auditor General of India and sample formats thereto.
Jan 9, 2019 · Casual Vacancy of the Auditor means a vacancy caused due to death, resignation, disqualification etc. of the auditor after accepting a valid appointment because of which the auditor cease to act as auditor of the company.
Apr 6, 2024 · A person appointed as an auditor of a company incurs any of the disqualifications specified under the Companies Act, 2013 subsequent to their appointment, they are required to vacate their office as an auditor. This vacation of office is considered a casual vacancy in the auditor position.
Dec 3, 2015 · Articles. Corporate Law. Appointment of auditor in case of casual vacancy. CS Divesh Goyal , Last updated: 03 December 2015. Share. REASONS FOR CASUAL VACANCY: There are two reasons of Casual Vacancy of Auditor: I. Casual Vacancy due to reason other than Resignation of Auditor. II. Casual Vacancy because of Resignation of Auditor.
May 2, 2020 · Casual vacancy means a vacancy which is unpredictable and caused due to death, resignation, disqualification of the Auditor. Appointment of Auditor in case of casual vacancy is regulated by sec 139 (8) (i) of the Companies Act, 2013. Different situations for auditors casual vacancy.
Oct 8, 2022 · A casual vacancy gets created in the office of an Auditor due to reasons like resignation, death and/ or removal of the respective Auditor. In either of the scenario, company has to fill the casual vacancy so created by appointing a new Auditor.
