📢 Appointment of Auditor — Casual Vacancy Due to Death

When a statutory auditor passes away during their term, the vacancy is treated as a casual vacancy under Section 139(8) of the Companies Act, 2013.

✅ The Board of Directors is empowered to appoint a new auditor within 30 days
✅ No shareholder approval or EGM is required
✅ The appointed auditor holds office until the next AGM
✅ Form ADT-1 must be filed with ROC after appointment

This provision ensures continuity in statutory audit and protects compliance timelines.

If your company faces such a situation, timely Board action and proper documentation are critical for regulatory compliance.

Need guidance on Board resolutions, filings, or audit compliance? We’re here to help.


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