Change in Statutory Auditors – Arvind SmartSpaces Limited

Outgoing Auditor

Name of the Resigning Firm: M/s. S R B C & Co LLP

Reason for Resignation: Casual vacancy caused due to resignation of M/s. S R B C & Co LLP

Effective Date of Resignation: Not Specified

Date of Resignation Letter: Not Specified

Duration in Role: Not Specified

Board's Acknowledgment / Statement: Not Specified

Replacement Appointed

Name of the New Audit Firm: M/s. Walker Chandiok & Co LLP, Chartered Accountants LLP

Firm Registration Number (FRN): 001076N/N500013

Term of Appointment and Validity:

  • Appointment effective from 7th August, 2026 until conclusion of ensuing 18th Annual General Meeting to fill casual vacancy
  • Recommended term of 5 consecutive years, commencing from conclusion of ensuing 18th AGM until conclusion of 23rd AGM in year 2031 (subject to shareholder approval)

Interim Appointment or Subject to Shareholder Approval: Interim appointment effective immediately; 5-year term subject to shareholder approval at 18th AGM

Qualifications or Professional Standing:

  • Firm established in 1935
  • Registered with Institute of Chartered Accountants of India (ICAI)
  • Registered with Public Company Accounting Oversight Board (PCAOB)
  • Empanelled with Comptroller and Auditor General of India (CAG)
  • Registered office in New Delhi with 19 other offices across major cities in India
  • Has 97 partners
  • Holds valid peer review certificate
  • One of India's leading audit firms providing audit and assurance services to several large companies including some of top 100 listed entities in India

Financial Implications

Not Specified

Board / Committee Meeting Details

Date and Name of the Meeting: Board of Directors meeting held on 7th August, 2026

Resolutions or Approvals:

  • Approved appointment of M/s. Walker Chandiok & Co LLP as Statutory Auditors to fill casual vacancy
  • Approved recommendation for 5-year term subject to shareholder approval at ensuing 18th AGM
  • Based on recommendation of Audit Committee

Regulatory Compliance Statement

Disclosure Compliance: Filed pursuant to Regulation 30 read with Schedule III of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 and SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated 11th July, 2023 last updated on 30th January, 2026

Delay in Disclosure: Not Specified

Annexures / Firm Profiles

Summary of Incoming Audit Firm's Experience: Provided in brief profile details above

Any Declarations or Eligibility Confirmations: Not Specified

Other Corporate Information

Not Specified