Kindly guide me, which Form is to be filled by auditor for intimating the ROC about his resignation from the company before expiring of his term i.e. Casual Vacancy?
05 August 2014
For the purposes of sub-section (2) of section 140, when an auditor has resigned from the company, he shall file a statement in Form ADT-3 attached with form GNL-2 within 30 days form the date of resignation.
As per section 140(2) the auditor who has resigned from the company shall file within a period of thirty days from the date of resignation, a statement in the prescribed form with the company and the Registrar, indicating the reasons and other facts as may be relevant with regard to his resignation.
Notice of Resignation is to be filed by Auditor to the Company and ROC in Form ADT.3 through E-form GLN.2. Kindly refer MCA General Circular No. 9/2014 dated April 25, 2014, where MCA has prescribed that form ADT.3 is to be filed by attaching in E-form GLN.2
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