Change in Auditor Firm's Constitutiom

If your company's appointed auditor firm (a partnership) no longer exists and is now operating as an individual proprietorship, you need to take specific steps. First, file Form ADT-3 to resign the auditor firm. Following this, you can appoint the individual auditor, provided shareholder approval is obtained and relevant sections of company law are adhered to. For listed companies, additional disclosures to the stock exchange are also necessary.