Dixit & Co. are the auditors of KVS Ltd. appointed at the annual general meeting (AGM) held on 19th September, 2024 for a period of five years. However, due to difference of opinion on certain important matters with

The Auditors conveyed their unwillingness to act as Auditors after they were reappointed by the company in the AGM held on 22.09.2025. Hence, the re-appointment is valid. The communication of unwillingness to act as an auditor after a valid re-appointment made in the AGM amounts to resignation of auditor causing a casual vacancy. As per section 139(8) of the Companies Act, 2013, any casual vacancy in the office of an auditor shall in the case of a company, be filled by the Board of directors within thirty days. Where such casual vacancy is as a result of the resignation of an auditor, such appointment shall also be approved by the company at a general meeting convened within three months of the recommendation of the Board and such auditor shall hold the office till the conclusion of the next annual general meeting. Hence, the company should take the required steps to fill up the casual vacancy so caused.