As per Companies Act, 2013, upon resignation, an auditor must file the resignation with the company and _______

Resignation by Auditor: The auditor who has resigned from the company needs to file a Form - ADT 3 stating the resignation and the reasons for the same, within 30 days of resignation, with the: • Company and Registrar (in case of non-government company); • Company and Registrar and Comptroller and Auditor-General of India (in case of government company). ◆ If the auditor doesn't comply with the above-mentioned sub-section, he/it will be punishable with fine of Rs.50,000 or amount equal to remuneration of auditor, whichever is less. In case of continuing failure, fine of Rs.500 per day subject to maximum of Rs. 2 lakh rupees.