Resignation of Previous Internal Auditor

  • M/s Upadhyay & Company, Chartered Accountants (FRN: 131136W) resigned as internal auditor effective October 30, 2026
  • Resignation submitted via letter dated October 30, 2026 with immediate effect
  • Reason cited: time constraints and preoccupation with other professional commitments
  • The auditor confirmed no material reasons for resignation beyond those stated
  • Professional responsibilities discontinued from close of business hours on October 30, 2026
  • Audit work limited to period covered by appointment and work actually undertaken until resignation date

Appointment of New Internal Auditor

  • Ms. Tania Dey, Advocate & Compliance Consultant appointed as new internal auditor
  • Appointment effective from October 30, 2026 for financial year 2026-27
  • Approved by Board of Directors at meeting held on October 30, 2026
  • Based on recommendation of Audit Committee
  • Purpose: to comply with Section 138 of Companies Act 2013 read with Rule 13 of Companies (Accounts) Rules, 2014

Professional Profile of New Internal Auditor

  • Designation: Internal Legal & Compliance Auditor, Advocate
  • Experience: 5 years post-qualification experience specializing in legal risk management, statutory compliance auditing, and regulatory frameworks
  • Core competencies: Regulatory & statutory audit, risk assessment & governance, procedural due diligence, investigative review
  • Bar credentials: Enrolled with Bar Council of West Bengal (Enrolment Number: F/3745/3149/2021)
  • Enrolment date: January 27, 2022
  • Bar Association: Alipore Criminal Court Bar Association
  • Confirmation: Not debarred from holding office by virtue of any SEBI Order or other authority (per BSE Circular LIST/COMP/14/2018-19)