Section 139(8) of the Companies Act, 2013 provides that the casual vacancy in the office of auditor may be filled by the________.
A
Board
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B
Shareholders
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C
Members
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D
Any of the above
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Solution
The correct option is B Board Board of directors shall fill the casual vacancy and not the members or shareholders, in accordance with the companies act.
Resignation by the auditor shall not qualify as casual vacancy.