Shyam was appointed as the statutory auditor of Ram Ltd. a non-government company at the Annual General Meeting held on 30th September, 2021. He has resigned after 2 months as he wanted to discontinue the practice and su

Any vacancy arising in the office of auditor due to any reason except on account of expiry of his term is known as casual vacancy. As per section 139(8) of the Companies Act, 2013, Board of directors has power to fill casual vacancy in office of auditor within thirty (30) days. In case casual vacancy is occurred due to resignation of auditor, such appointment shall be approved by the General Meeting convened within 3 months of the recommendation of the Board. Appointment of auditors to fill casual vacancy shall be made after taking into account the recommendation of audit committee, if any. The new auditor shall hold the office till the conclusion of the next annual general meeting. Written and signed consent and certificate shall be obtained from the auditor stating the appointment shall be in accordance with the conditions as may be prescribed under Rule 4 of the Companies (Audit and Auditors) Rules, 2014 and satisfies the criteria provided in section 141. Company shall inform the auditor concerned of his or its appointment. Resigning auditor shall file Form ADT-3 with the company and the Registrar of Companies along with valid reasons within the 30 days of the date of resignation. The company shall file a notice of appointment (Form ADT-1) with the Registrar within fifteen days of the meeting in which the auditor is appointed.