Auditor Resignation in vadapalani - Filingpoint


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Filingpoint Auditors are under pressure thanks to improved investor awareness and public scrutiny. It's the season of audited results and a spate of resignations has started hitting the headlines.

The resignation of Deloitte Haskins & Sells as auditors to Adani Ports and Special Economic Zone brings fresh scrutiny of the financial management at the conglomerate led by billionaire Gautam Adani. A Shiv Sena (UBT) lawmaker has wondered whether the auditor resigned because the Adani Group of Companies refused to allow an independent external investigation into some allegations levelled by US short-seller Hindenburg Research.

In a letter to the company, Deloitte said it had tendered its resignation as the auditor to the Adani Ports and Special Economic Zone Ltd (APSEZ) and its six material subsidiaries. The board accepted the resignation on Saturday (12 August 2023). MSKA & Associates, an Indian partnership firm of BDO International, has been appointed as the new auditor to the APSEZ and its subsidiaries until the conclusion of the next annual general meeting.

An auditor can resign from his job by depositing a notice in writing at the registered office of the relevant person together with a statement of circumstances, as specified in Article 102(4). The notice must contain the name and address of the auditor, the date on which he intends to resign, and a statement that the reasons given for his resignation are valid. The auditor also needs to intimate the Registrar of Companies (RoC) of the company, within 30 days from the date of his resignation, by filing Form ADT-3 on the RoC portal with a digital signature using his DSC.

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