alleryStart learning →A resigning auditor files a statement with the company and whom?
AThe market regulator, SEBI
BThe Company Law Tribunal
CThe Registrar of Companies
DThe Institute of CAs, ICAI
Answer & Solution
Correct answer: C. The Registrar of Companies
Section 140(2) requires the statement to go to the company and the Registrar, plus the CAG for Section 139(5) companies.
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