A casual vacancy in office of auditor (due to resignation) must be filled by:
AROC
BBoard within 30 days, and the appointment must be approved by members at the next general meeting within 3 months
CBoard within 7 days
DCourt
Answer & Solution
Correct answer: C. Board within 7 days
1. Section 139(8): vacancy due to resignation - Board fills within 30 days, ratified by members within 3 months.
2. Vacancy due to other reasons (e.g. death) is filled by Board within 30 days; no member ratification needed.
3. Time limits are strict.
_Source: ICAI BoS CA Final Paper 3, Ch 5 "Company Audit"_
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