India Audit Lens
Manage resignation, removal, non-reappointment, and handover
Use a separate Client Lifecycle exit case for resignation by the auditor, removal before expiry, or non-reappointment at the end of a term. The product preserves the legal reason, chronology, approvals, notices,…
By India Audit Lens product team · Updated 2026-08-28
Before you begin
Confirm whether the actual route is resignation, removal before expiry, or non-reappointment at the end of the term; do not substitute one route for another. Open the in-force statutory-audit mandate and preserve the current appointment, authority, term, acceptance, KYC, independence, and predecessor evidence. Gather the factual chronology, proposed legal effective date, communications with those charged with governance, and any legal or professional consultation. Confirm the Manager-or-above preparer and eligible Partner approver. Use the existing Compliance Calendar for every resulting…
Choose the correct exit route
Do not use resignation to record removal or non-reappointment. The selected route determines the required documents and calendar obligations.
Historic imported records may display Withdrawal or Service exit. Those values are retained for migration and history only and are not offered for new lifecycle cases.
Record an auditor resignation
Create a Resignation case and link the in-force statutory-audit mandate. Record the initiation date, notice date, proposed legal effective date, detailed factual reasons, legal or professional basis, and communication with those charged with governance. Use the approved Auditor resignation notice master and preserve issue/delivery evidence. Record matters such as inability to obtain sufficient appropriate evidence, material and pervasive possible effects, identified misstatements, or another bona fide reason when they are relevant. Do not replace the facts with vague wording. Track ADT-3…
Record removal before expiry
Create a Removal case and select the ordinary company process or Tribunal/regulatory route. For the ordinary route, record the Board resolution, the auditor's reasonable opportunity of being heard, and the application for previous Central Government approval in Form ADT-2. Track the configured ADT-2 application deadline of 30 days from the Board resolution. Record the Central Government approval and track the general meeting and special resolution within the configured 60-day period from receipt of approval. For a Tribunal or regulatory order, retain the order, effective date, directions,…
Record non-reappointment
Create a Non-reappointment case and record whether the outgoing auditor has completed the statutory rotation tenure. Preserve the evidence for any special-notice exception. Where special notice is required, record the member notice and eligibility, chronology, and supporting shareholding or voting evidence. Record the company's immediate forwarding of the notice to the retiring auditor. Track the member-notice or publication requirements and dates applicable to the meeting. If the retiring auditor makes a written representation, record receipt, circulation to members, any request to read…
Approve and execute the exit
Complete the exit decision checklist: trigger, management integrity, independence and ethics, scope limitation, reporting implications, legal/regulatory evaluation, consultations, and supporting documents. Submit the case for Partner review and record the reasoned decision. On approval, click Start exit. The relationship moves to Exiting; it does not become Former immediately. Record the legal effective date and complete every notice, filing, handover, access, and retention requirement.
The case cannot close before the legal effective date. Withdrawal or termination also does not erase unresolved reporting or regulatory obligations.
Complete handover and records transfer
Use the approved Handover information request and schedule to list requested records, responsibilities, delivery method, confidentiality, and target dates. Record information provided to the incoming auditor, including professional matters that may affect acceptance, subject to law, ethics, privilege, and client authority. Use Records transfer schedule and receipt to record each item, date, sender, recipient, exceptions, and acknowledgement. Close system access that is no longer authorised, preserve records under the firm's retention policy, and document custody of working papers and…
The client becomes Former only when no mandate remains in force. If another mandate continues, the relationship remains Active or returns to the correct continuing state.
Expected result
The exit case shows the correct legal route, partner decision, effective date, notices, approvals, filings, representations, handover, access closure, records retention, and mandate outcomes. The relationship changes to Former only when all services are concluded.
Related guides
Run the client lifecycle and service mandates Manage appointment, predecessor communication, and governed letters Manage compliance deadlines and recurring reminders