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auditor appointment and resignation

162 views 1 replies

CS DEEPA JAIN

COMPANY SECRETARY

103 Points Joined July 2009

my company Incorporated in 2008 till 2012 auditor sign bs and upload in roc second auditor sign bs next 2 years and third auditor sign and file bs 2015 to till date .all three not file any form auditor appointment resignation .what is remedy for company ??? today which form we filed for company KYc 22a???urgent reply

Replies (1)

Jatin Bajaj

2930 Points Joined April 2016

As per the provisions of Companies Act 2013, auditor has to file his resignation within period of 30 days of his resignation in Form ADT 3. However the Company can file Form INC 22 A as the liability to file ADT 3 for resignation lies with the Company and not on the auditor. And there is the penality on auditor for not filing form ADT 3