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Resignation by auditor

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(Querist)
04 August 2014 In case of a private company when an auditor resigns he needs to file the notice of resignation to company and ROC as per section 140(2). This form is to be attched to GNL2. now my query is : Is auditor responsible for filling GNL2 with ROC and if yes then is it the director who is going to sign the GNL 2. Please resolve.
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CS Mitesh Mehta

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CS Mitesh Mehta (Expert)
05 August 2014 The onus to file Form ADT-3 through e-Form GLN-2 for resignation is on the resigning auditor.

Form ADT-3 is going to be signed by the auditor wheras GLN -2 is going to be signed by Authorized director
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