Sir,
As per the SEBI guidelines  on resignation  of auditor. If auditor resigns before the end of 1st qtr of FY then will he be liable to issue report for the same.??? 
And in YouTube video you have explained that if auditor resigns within 45 days from the end of 1st qtr then he need to give report for 1st qtr. Whether this provision will apply if he is removed under sec 140(5) or if he incurs disqualification  under 141(3) ???