Resignation of auditor

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jitendra agrawal (Querist)
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04 November 2015 our firm was appointed as an auditor for 1year only in the AGM held on 30/09/2014.now in the AGM held on 30.09.2015 other firm was appointed as an auditor and ADT 1 form filed with ROC since we were not willing to continue.we have no reservation/objection at all. however we have not filed any ADT 3 (form for resignation of auditor)till date with ROC considering fact that since we have not appointed for the f.Y.2015-2016 there in no need of resignation letter or form ADT3 need to be filed.
Now our question is whether there is any need of form No.ADT 3 to be filed with ROC and if same not yet filed if now filed with late fee any penal action may be taken by ROC or if no ADT 3 file then any action may be taken by ROC.

Pratik Shah

Pratik Shah (Expert)
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04 November 2015 You are not required to file ADT-3 because your term of appointment was in any way completed on 30.09.2015. On a safer side, send 'unwillingness' letter to the company stating that you are not willing to be reappointed as Auditor in AGM and get acknowledgement from the company on this letter.