Section 140(2) of the Act provides for the resignation of an auditor. When an auditor resigns from his/her position, he/she is required to file a statement in Form ADT-3 with the Registrar of Companies (RoC) within 30 days of the date of resignation.
A company is required to submit a Form ADT-1 to the Registrar for the appointment of an auditor, ensuring compliance with regulatory procedures and transparency in financial governance. Form ADT-1 must be filed with the registrar of companies within 15 days from the date of appointment of the Auditor.
- 1
- 2