Filing of Form MGT-14 for resignation of Internal Auditor

[falguni shah]

Dear Members,

For Listed Company a Company has appointed Internal Auditor for FY 2023-24 in May 2023, however the Auditor has resigned during same FY 2023-24 for which the Firm was appointed.

The Company is appointing new Internal Auditor in march 2024 for FY 2023-24.

Do we need to file MGT-14 for resignation of previous Internal Auditor? 

As per Section 179 of Companies Act, 2013 its states only about appointment as follows:

(4) to appoint internal auditors and secretarial auditor;

Can any one please help in resolving my query?

[Manish kumar]

Dear Falguni

No need to file form mgt -14 in case of resignation

[falguni shah]

thank you.