Auditor resigns in October 2018 for F.Y 2017-18 Audit

In case an auditor whether an individual or a firm has resigned before the expiry of his or her or its term then such a casual vacancy can be filled up by appointing a new auditor in place of it and then file ADT-1 to ROC

But auditors don't want to do audit due to penal provisions of ROC
regarding auditor of appointment after AGM

if no casual vacancy has been filled then it will be a noncompliance to section 132 n automatically section 240 gets trigg3red

in what respect section 240 gets triggered......???

I'm sorry section 241 oppression n mismanagement gets triggered

Old auditor is resigning on October, that means he has done audit work w r.t FY 2017-18.

Now if u appoint some new auditor for remaining tenure of old auditor.. it's completely fine. Moreover, New auditor is completely safe even if the old auditor have done some mistakes in his auditing work.

File ADT 3 & then ADT 1

Note :- Since it's a resignation (and not a removal), old auditor need to give NOC to new auditor. (Although such NOC is not required to he attached in any e-form)