Hello sir, If retiring auditor give a notice in writing of his unwillingness to be reappointed at the AGM u/s139(9) whether it is a consider as resignation by him….ie… form ADT-3 shall file by him u/s140(2) .

2 answers

Audit Staff September 8, 2017

Shyad Nahi..
Kyoki Jo resignation hota hai.. vo during his tenure ka diya jata hai.. For Example vo 5 years k liye appoint hua .par 3 Years baad hi resign kar diya..

aur ye unwillingness uske next appointment k liye di ja rhi hai.. Jo abhi tak hui nahi hai.. for example vo 5 years k liye appoint hua.. vo 5 years toh kam krega.. par uske baad uske dobara appointment na kiya jaye isliye vo unwillingness show krega.

better answer CA ravi taori sir de skte hai.. but mera concept toh yehi kehta hai..

Ravi Staff September 8, 2017

I am happy to see students answering 🙂
Resignation is given before end of term of 5 years, as correctly said may be after 2 years or any time in between.
And unwillingness to get appointed, is given at the end of term of 5 years , for next term .
So timings are different and hence both are different .


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