ICAB PL Audit & Assurance Practice Questions - ICAB CA Professional Level Audit And Assurance (Bangladesh) Exam

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If a casual vacancy in the office of an auditor arises due to the resignation of the auditor under the Companies Act 1994, how must the vacancy be filled?

Only by the members of the company in general meeting, not by the Board By the Board of Directors within 30 days of the resignation By the Managing Director acting under delegated executive authority By the Institute of Chartered Accountants of Bangladesh (ICAB) upon application

Correct Answer:

Only by the members of the company in general meeting, not by the Board

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