Dear All,
I have a query regarding change in auditors.
Suppose Mr. X was appointed as a Stat. Auditor of the ABC Pvt. Ltd. in 2014. He was practising in his name only. in 2015 he has joined as a partner in XYZ & Co, Chartered Accountants. now my query is, whether this is change in auditorship (resignation of old auditor and appointment of new auditor) for ABC Pvt. Ltd and compliance will be need to be done accordingly or not.
Rgds
B R Mishra
No, if the earlier audit firm that is by his name only still exists. I.e he practices in his name and is a partner of audit firm as well. Then in such case, no compliance reqd otherwise I.e if now he is only a partner to a partnership firm then you need to fulfill all the conditions as reqd U/s 139 of Companies Act 2013
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