As per the Companies Act 2013, when an auditor of a company resigns from office, within how many days must the auditor file a statement with the company and the Registrar of Companies indicating the reasons for such resignation?

Section 140(2) of the Companies Act 2013 mandates that an auditor who resigns must file a statement in the prescribed form (Form ADT-3) with the company and the Registrar of Companies within 30 days from the date of resignation. This statement must contain the reasons for resignation and any other facts relevant to it. The purpose of this provision is to ensure transparency and prevent auditors from resigning to escape reporting irregularities or fraudulent activities. Failure to comply with this provision attracts a penalty. In case of a listed company, the statement is also required to be filed with SEBI.