Was the auditor removed from office or did the auditor resign from office?

                                What is the effective date of resignation/removal? – Ensure that the 14 days’ timeframe is adhered to.

                                In the case of removal verify that the below procedures and timelines were adhered to

                                In the case of resignation, request copy of the written notice from the resigning auditor to the company deposited at the company’s registered office

a)       Removal:

                                The shareholders of a company may remove an auditor from office at any time by passing an ordinary resolution at a general meeting. Note that this cannot be done by written resolution. Special notice is required for a resolution to remove an auditor from the office. Where special notice is required, the resolution will not be effective unless notice of the intention to move it has been given to the company at least 28 clear days before the meeting at which it is moved. The company must, where practicable, give its shareholders notice of such a resolution in the same manner and at the same time as it gives notice of the meeting. Where this is impractical for the company, it must give notice by newspaper advert (or as otherwise permitted by the articles) at least 14 clear days before the meeting. The company must send a copy of the special notice to the auditor concerned who has a right to make a statement of its case. The auditor may request that its written representations (of reasonable length) are to be notified to the shareholders. Unless the auditor’s written statement is received too late by the company for it to do so, the company must send a copy of the auditor’s representations to every shareholder of the company to whom notice of the general meeting has been sent. However, even if the representations arrive too late to be sent out before the meeting, the auditor can require its representations to be read out at the meeting. The company has to notify the Registration Authority (‘RA’) of the removal of the recognised auditor within 14 days from the effective date of removal.

b)      Resignation of the auditor:

                                An auditor may resign from his office by written notice to the company deposited at the company’s registered office. An auditor who is ceasing to hold office must send to the company a statement of his reasons for ceasing to hold office unless: • The auditor ceases to hold office at the end of the period for appointing auditors; or • The auditor’s reasons for leaving are all “exempt reasons” and there are no matters connected with his ceasing to hold office that the auditor considers need to be brought to the members’ or creditors’ attention. ”Exempt reasons” are that: • The auditor is to no longer carry out statutory audit work. • The company is (or is to become) exempt from audit. • The company is being wound up.. An effective notice of resignation brings the auditor’s term of office to an end as of the date on which the notice is received or such later date as may be specified in it.

Shareholders Resolution or Minutes of General Meeting - approving the resignation of the auditor.

In the case of removal:

Minutes of General Meeting - approving the removal of the auditor.