Resignation by an Statutory Auditor

If an auditor resigns from their position before completing the full term, it does not mean they have completed their term. The rotation requirement is based on consecutive years of service. Resignation before the completion of the specified term would mean that the auditor has not completed the full term and is still eligible for reappointment in the future if the applicable cooling-off period (if any) is observed.The resignation does not exempt the company from the mandatory rotation requirements if the auditor has not served the required number of consecutive years as stipulated by the relevant laws or regulations.
so provision of rotation will be applicable and it will not be treated as he completed his term