Auditor

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CS Shikha Jain (Querist)

15 September 2014 In a co. Aditya Shah & Associates were a Auditor during FY 13-14, they were retiring at 14-15, they gave a resignation letter as they are unwilling to continue as a auditor (Date of letter: 29.08.2014), thereafter new auditor Patodia & Co was reappointed (Date of Letter: 1.09.2014), so the Co needs to file GNL 2 after AGM attaching resignation letter of Aditya Shah, Associates and adt-1 and consent of Patodias and resolution passed in agm.

Am I right?

And is there any other requirement of special notice? Please reply asap.

CS Mitesh Mehta

CS Mitesh Mehta (Expert)

16 September 2014 There is no requirement of Special Notice.

Special notice shall be required from members proposing to move a resolution at the next annual general meeting to appoint a person other than the retiring auditor or to provide that the retiring auditor
shall not be re-appointed.

when an auditor has resigned from the
company, he shall file a statement in Form ADT-3.

Company has to file Form ADT -1 through GNL-2 with following attachment

1. ADT-1
2. Certified copy of General Meeting Resolution.
3. Eligibility & Consent letter of auditor
4. Resignation letter of retiring auditor

CS Shikha Jain

CS Shikha Jain (Querist)

16 September 2014 Dear Sir,

But the Auditor has not resigned , his term got over, so still there be a need of special notice? If yes it is mentioned in which section? It is a Pvt Ltd Co. Please reply asap.

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