14 December 2017
As per section 140(2), Notice of resignation by auditor is required to be filed in form ADT-3 with the Registrar within 30 days from the date of resignation. Attachment for the above form is resignation letter. And if he doesn't comply the above provision then he shall be punishable with fine which will be 50k to 5 lakhs [section 140(3)].
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