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Any casual vacancy, shall be filled by the Board within 30 days. If the vacancy has arisen due to resignation of auditor then such appointment shall also be approved by the company at a general meeting convened within 3 months of the recommendation of the Board.
Instances of casual vacancy :- i) Death ii) Resignation iii) Disqualification – If an existing auditor gets disqualified under Section 141 then he shall inform the company and the situation will be treated as casual vacancy [Section 141(4)] iv) Failure of ratification at AGM – If the ratification resolution fails at the AGM of company then this also tantamount to casual vacancy(explanation to rule 3).
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1. Preparation of Board Meeting & General Meeting documents for appointment/resignation of auditor;
2. Preparation of documents for attachment in e-forms;
3. Preparation of e-forms;
4. Arranging for Certification of e-forms;
5. Resubmission of e-forms, if any.
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