05 September 2014
If a statutory auditor of a company gives his unwillingness to be re-appointed as the statutory auditor in the forthcoming AGM but does not gives his resignation letter to the company whether, Form ADT 3 is to be filed with the Registrar of Companies in Form GNL 2?
06 September 2014
Form ADT 3 is not to be filed as the auditor has not resigned. He has just expressed his unwillingness to be reappointed as the auditor. In every AGM the auditors are being appointed or reappointed. In this case as the auditor has expressed his unwillingness a new auditor is to be appointed at the AGM whose name is recommended by the board.
06 September 2014
Form ADT 3 is not to be filed as the auditor has not resigned. He has just expressed his unwillingness to be reappointed as the auditor. In every AGM the auditors are being appointed or reappointed. In this case as the auditor has expressed his unwillingness a new auditor is to be appointed at the AGM whose name is recommended by the board.
06 September 2014
In case auditor has given the company a notice in writing of his unwillingness to be re-appointed, obtain resignation letter from retiring auditor. Unwillingness itself means auditor wants to resign.
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