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Removal/Resignation of Auditors

The auditor appointed under section 139 may be removed from his office before the expiry of his term only by a special resolution of the company, after obtaining the previous approval of the Central Government in that behalf in the prescribed manner:

Provided that before taking any action under this sub-section, the auditor concerned shall be given a reasonable opportunity of being heard.

The auditor who has resigned from the company shall file within a period of 30 days from the date of resignation, a statement in the prescribed form with the company and the Registrar, and in case of companies referred to in sub-section (5) of section 139, the auditor shall also file such statement with the Comptroller and Auditor-General of India, indicating the reasons and other facts as may be relevant with regard to his resignation.

FAQ on Resignation of Auditor:

What are the compliances for Resignation of Auditors?

  • ADT-2Application for removal of auditor(s) from his/their office before expiry of term
    ADT-3Notice of Resignation by the Auditor

What is the penalty for non compliances?

  • Fine which shall not be less than 50,000 but may extend up to 5,00,000.

removal or resignation of auditor

Removal/Resignation of Auditors

*(Excluding Government fees on actual)

Simple easy process to resign or remove an auditor from your business, we are happy to help you.


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