Roc

Roc — CA Guides & Articles

Statute-cited articles on roc from Harun Raaj & Associates — chartered accountants.

2 articles — updated weekly

A director resigned but DIR-12 was never filed: is he still a director?

When a director's resignation takes effect under s.168, who files DIR-12 and DIR-11, the thirty-day clocks, and what survives if DIR-12 was never filed.

Read article →2 Nov 2026

The auditor resigned mid-year: who files what, and who fills the gap?

2 Nov 2026

When a company auditor resigns, the auditor files ADT-3 within thirty days and the Board fills the vacancy, with members approving it. Who owes what, and when.

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