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.