Resignation by statutory auditor after accepting them.

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

07 August 2014 One of Statutory Auditor of Pvt. Ltd. Company is appointed by the company for this office in the AGM dated 30/09/2013 for the year 2013-14. The auditor may accept them and accordingly file form 23B with the ROC. Much time has been elapsed, thereafter auditor found that the company is in default for compliance TDS provision of I.T Act, 1961. The auditor may be communicate the same to the company, after communication the company does not change his policy. In this situation the auditor want to resign from his position, which is previously accept by him and form 23B is filed with ROC concerned for giving effect to them and accordingly submit his resignation letter to the company. but he wish to know whether their is any obligation on his part is exist for communicating the same to the ROC concerned, as they are previously file form 23B with the ROC concerned. If yes, then what procedure may be follow by him and in which form may be used by him for this purpose. plz. clarify in brief.

Ankur Garg

Ankur Garg (Expert)
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07 August 2014 As per section 140(2) of the Companies Act, 2013, the auditor who has resigned from the company shall file within a period of thirty days from the date of resignation, a statement in the prescribed form with the company and the Registrar, indicating the reasons and other facts as may be relevant with regard to his resignation.

Notice of Resignation is to be filed by Auditor to the Company and ROC in Form ADT.3 through E-form GLN.2. Kindly refer MCA General Circular No. 9/2014 dated April 25, 2014, where MCA has prescribed that form ADT.3 is to be filed by attaching in E-form GLN.2

Thanks

Querist : Anonymous

Querist : Anonymous (Querist)

08 August 2014 Dear Sir,
As per section 140(2) of the company act, 2013 the auditor may require to intimate about his resignation to the company as well as ROC. But how it is possible, where E-Form GLN-2 is not containing the signature of auditor. The auditor may intimate about his resignation to the company by way of resignation letter as well as form ADT-3. But the e-form GLN-2 is filed only by the company also e-form GLN-2 is requiring SRN of E-form MGT-14. In such circumstance the auditor concerned is what way intimate about his resignation to the ROC concerned.

Ankur Garg

Ankur Garg (Expert)
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08 August 2014 section 140(2) is quite specific that Auditor is required to intimate both. But your observation is also correct.

Only company can use form GNL.2 and not anyone else.

This needs to be clarified by MCA. Will try to figure out the solution.

Regards

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