Dear Sir,

In case of a non government company, existing statutory auditor was reappointed in the annual general meeting but after that auditor declined/refused to accept the appointment.
In this case what will be the procedure of appointment of auditor and who will appoint ?Can Board fill up the vacancy?
What if this is a new appointment done at AGM and auditor refuses/declines to accept the appointment?
What will happen if the company is a government company?
If there is any Section/MCA Circular / Case Law kindly quote the same..

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