According to section 281 of the Companies Act 2016, an auditor may resign his office by giving a notice of resignation to the company at the company’s registered office. The auditor’s term of office shall come to an end after 21 days from which the notice given or from the date as may be specified in the notice.
The company shall send a copy of the notice to the Registrar within 7 days from the receiving of the notice of resignation based on section 282(2) of the Companies Act 2016.
Download Notification of Resignation of Auditor
Meanwhile, if an auditor has made statement of circumstances when he resigns from the company, he shall submit a notification under Section 284 (Cessation Of Office By Auditor) Companies Act 2016 to the Registrar within 7 days from the submission of his notice of resignation.
However, if the notice of resignation is not accompanied with a statement of circumstances connected with his resignation, the auditor need not submit notification under Section 284 (Cessation Of Office By Auditor) Companies Act 2016 to the Registrar.
Download Cessation of Office By Auditor