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Compliances of auditor removal

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(Querist)
07 January 2016 what are the compliances to be followed if an Auditor is not re-appointed in AGM & a new auditor is appointed!!!
Should we file ADT3 compliances, EGM & Filing of MGT14 OR else should we follow 140(4) compliances Special notice, pass an ordinary resolution
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Pratik Shah

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Pratik Shah (Expert)
08 January 2016 If your old Auditor is ready to give you letter mentioning that they are not willing to be reappointed as Auditor, then there is no need for any additional compliances.
However, they are not ready to give this letter, then you need to comply with 140(4).

In above both cases, you do not need to file Form ADT-3, because Auditor has not given Resignation .
Let me know if you still have any query.
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