What is Casual Vacancy in the office of Auditor(s)? The terms ‘Casual Vacancy’ has not been defined in the Companies Act, 2013 and rule made thereunder. In general term, a Casual Vacancy in the office of an auditor means a vacancy caused in the office of an auditor by his death, disqualification, resignation etc. It […]
As per chapter X of the Companies Act, 2013, which is dealing in Audit and Auditors, An auditor can be an individual who shall be a qualified Chartered Accountant as per CA Act, 1949 or a firm having its majority members as a qualified Chartered Accountant. An auditor is an individual who is trained to […]