auditor appointment and resignation
CS DEEPA JAIN (COMPANY SECRETARY) (103 Points)
19 April 2019CS DEEPA JAIN (COMPANY SECRETARY) (103 Points)
19 April 2019
Jatin Bajaj
(CS)
(2930 Points)
Replied 20 April 2019
As per the provisions of Companies Act 2013, auditor has to file his resignation within period of 30 days of his resignation in Form ADT 3. However the Company can file Form INC 22 A as the liability to file ADT 3 for resignation lies with the Company and not on the auditor. And there is the penality on auditor for not filing form ADT 3