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Auditor's resignation and adt 3 filing.

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Querist : Anonymous

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Querist : Anonymous (Querist)
11 April 2016 Dear Expert,

If a company decides to appoint a new auditor in the on-going financial year and remove previous auditor, what will be the formalities to be fulfilled by the retiring auditor?

Waiting for an early reply.

Thanks.
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Mandar

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Mandar (Expert)
11 April 2016 Reference Section : 139(8) & 140(2) of CA 2013 ; The retiring auditor needs to File ADT 3 within 30 days from the date of resignation.
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Querist : Anonymous

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Querist : Anonymous (Querist)
11 April 2016 Will the Auditor be required to give a resignation letter even if the company has decided to remove him and appoint someone else in his place?
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Mandar

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11 April 2016 No , Refer Section 140(1) of the Act.
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