{"id":37545,"date":"2022-06-10T13:26:41","date_gmt":"2022-06-10T07:56:41","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=37545"},"modified":"2024-06-03T11:52:17","modified_gmt":"2024-06-03T06:22:17","slug":"appointment-of-auditor-in-opc-company","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/appointment-of-auditor-in-opc-company\/","title":{"rendered":"Appointment of Auditor in Casual Vacancy in an OPC"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-37550 size-full\" title=\"Appointment of Auditor in OPC Company\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/06\/Appointment-of-Auditor-in-Casual-Vacancy-in-an-OPC-1.png\" alt=\"Appointment of Auditor in OPC Company\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/06\/Appointment-of-Auditor-in-Casual-Vacancy-in-an-OPC-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/06\/Appointment-of-Auditor-in-Casual-Vacancy-in-an-OPC-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/06\/Appointment-of-Auditor-in-Casual-Vacancy-in-an-OPC-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/06\/Appointment-of-Auditor-in-Casual-Vacancy-in-an-OPC-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/06\/Appointment-of-Auditor-in-Casual-Vacancy-in-an-OPC-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/06\/Appointment-of-Auditor-in-Casual-Vacancy-in-an-OPC-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The concept of One Person Company (OPC) is well understood by all of us and does not require an introduction. We all know the rights enjoyed by OPC compared to other types of companies, such as not having to hold a general meeting, not having to hold a board meeting (in the case of only one director),\u00a0 and not necessarily preparing cash flow statements and more. This article provides an insight into the appointment of an auditor for a casual vacancy in an OPC.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\">\n<p style=\"text-align: justify;\"><b>Table of Contents<\/b><\/p>\n<ul>\n<li><a href=\"#Situations\"><span style=\"font-weight: 400;\">Situations for a casual vacancy of auditors\u00a0<\/span><\/a><\/li>\n<li><a href=\"#Casual\"><span style=\"font-weight: 400;\">Casual Vacancy in the auditor&#8217;s office\u00a0<\/span><\/a><\/li>\n<li><a href=\"#How\"><span style=\"font-weight: 400;\">How to fill a casual vacancy arising from Auditors&#8217; Resignation?<\/span><\/a><\/li>\n<li><a href=\"#Final\"><span style=\"font-weight: 400;\">Final words<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"Situations\" style=\"text-align: justify;\"><b>Situations for a casual vacancy of auditors\u00a0<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The term casual vacancy (Not Specified in the Companies Act) means any vacancy created as a result of the death, disqualification, and resignation of the Auditor.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Different circumstances of auditor&#8217;s vacancies can be divided into two categories:\u00a0<\/span><\/p>\n<ul id=\"Casual\" style=\"text-align: justify;\">\n<li><span style=\"font-weight: 400;\"> Auditor&#8217;s resignation\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Other casual Vacancies in case of death, disqualification, etc.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Casual Vacancy in the auditor&#8217;s office\u00a0<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The provisions for the filling of vacancies in the audit office are as follows:\u00a0<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The company board shall have the capacity to fill the vacancy in the office within 30 days unless\u00a0<\/span>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a vacancy arises as a result of the auditor&#8217;s resignation, or\u00a0<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">the company&#8217;s accounts are subject to audit by the auditor appointed by the Director and Auditor General of India.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the event of a vacancy resulting from the resignation of the auditor, the appointment must be approved by the company at a general meeting within 3 months after the recommendation of the Board and shall hold office until the end of the next general meeting.\u00a0<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">if the company\u2019s accounts are being audited by an auditor appointed by the Director and Auditor General of India, the vacancy must be filed within 30 days by the Director and Auditor General of India.\u00a0<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">in the event of failure of the preceding provision, the Board of Directors shall fill that vacancy within the next 30 days.\u00a0<\/span><\/li>\n<li id=\"How\" style=\"text-align: justify;\">The appointment of auditors to fill temporary vacancies will be made after considering the recommendations of the audit committee.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>How to fill a casual vacancy arising from Auditors&#8217; Resignation?<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-weight: 400;\">If the Auditor is appointed a CAG\u00a0<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Resignation letter stating the reasons for the resignation is to be given to the CAG\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CAG will appoint a new Auditor within 30 days<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If within 30 days, the CAG does not appoint a new auditor, the Board of Directors will appoint the same within the next 30 days.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-weight: 400;\">\u00a0If the Auditor-General is not appointed by the CAG<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The following steps need to be taken:-\u00a0<\/span><\/p>\n<ul>\n<li><b>In the opinion of the resigning auditor:\u00a0 <\/b>Applicable Provisions: Section 140 (2) &amp; (3) of the Companies Act, 2013\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-weight: 400;\"> The resigned auditor must complete within 30 days from the date of resignation of the ADT-3 cancellation form with the Company and Registrar.\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> The auditor must disclose the reasons and any facts that may be relevant to his or her resignation.\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> If the auditor does not comply with the provisions of Section 140 (2), he or she shall be liable for a fine of Rs. 50,000 \/ &#8211; which may exceed Rs. 5,00,000 \/ -.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Procedure<\/strong><span style=\"font-weight: 400;\"><strong>:<\/strong> The auditor who resigned must do the following:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-weight: 400;\"> Write a letter of resignation stating the reasons for the cancellation and the date of cancellation.\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Notification of resignation from the Company within 30 days of resignation.\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> Submit the ADT-3 e-form with the <a href=\"https:\/\/www.cagmc.com\/roc-filing\/\">Registrar of Companies<\/a> within 30 days of resignation.<\/span><\/span><\/span><\/li>\n<li><b>From a Company Perspective : <\/b>Applicable Provisions &#8211; Section 139 (8) of the Companies Act, 2013.\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In terms of Section 139 (8) (i) of the Companies Act, 2013, any vacancy in the audit office shall be filled by a company other than the company whose accounts are being processed by CAG. Board of Directors within 30 days,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">but if the reason for casual vacancy is the auditor&#8217;s resignation, the appointment will be approved by the company at a general meeting within three months of the Board&#8217;s resolution and will take over the office until the next year&#8217;s AGM.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Procedure<\/strong><span style=\"font-weight: 400;\"><strong>:<\/strong> If the Auditor&#8217;s Office is vacant due to resignation, the following steps must be followed.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong>Step 1:<\/strong> Obtain the ADT-3 Form submitted to the Registrar by resigning auditor.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong>Step 2:<\/strong> Obtain a letter of consent from the auditor confirming his or her eligibility for an appointment.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong>Step 3:<\/strong> The Company will issue a letter of intent to add a new Auditor to the company.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong>Step 4:<\/strong> The proposed auditor will receive the NOC from the resigning auditor.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong>Step 5:<\/strong> The Company shall convene a board meeting within 30 days of the vacancy occurring after giving notice to all directors and issuing a decision on the appointment of a new auditor.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong>Step 6:<\/strong> Inform the appointed auditor of the copy of the board&#8217;s decision.\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong>Step 8:<\/strong> Hold the EOGM (<a href=\"https:\/\/www.cagmc.com\/extraordinary-general-meeting-under-companies-act-2013\/\" target=\"_blank\" rel=\"noopener\">Extra-Ordinary General Meeting<\/a>) and issue a general decision to confirm the appointment of the proposed auditor.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong>Step 9:<\/strong> File Form ADT-1 and ROC within 15 days from the date of appointment to EOGM.<\/span><\/p>\n<ul>\n<li><b>\u00a0From the Auditor&#8217;s Perspective :<\/b>Applicable Provisions: Section 139 (1), 141 of the Companies Act read with Act 3 and Act 4.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Procedure:\u00a0<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Obtain a letter of intimation from the Company.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Obtain a NOC from the resigning Auditor.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit consent and Certificate of Appointment in terms of the Companies Act, 2013 to the Company.\u00a0<\/span><\/li>\n<li id=\"Final \">Ensure that the Company has submitted Form ADT-1 within the time limit.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Final words<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.cagmc.com\/one-person-company\/\" target=\"_blank\" rel=\"noopener\">One Person Company (OPC)<\/a> is a one-person company incorporated under the <a href=\"https:\/\/en.wikipedia.org\/wiki\/Companies_Act_2013\" target=\"_blank\" rel=\"noopener\">Companies Act, 2013<\/a>, and is wholly owned and controlled by a single person. OPC is included under the definition of \u201cCompany\u201d as defined under the Companies Act, 2013; therefore the OPC needs to appoint the first auditor of the Company like any other company in India.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The concept of One Person Company (OPC) is well understood by all of us and does not require an introduction. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":37550,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Appointment of Auditor in OPC Company - Goyal Mangal &amp; Company<\/title>\n<meta name=\"description\" content=\"Latest Guide - Appointment of Auditor in OPC Company. 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