Auditor converts to LLP, engagement unchanged

0 min read Updated on 22 May 2026, 12:59 AM

Reviewed by

Jubin VScanX News Team

AI Summary

Humming Bird Education Limited's statutory auditor, V C A N & CO, converted to an LLP named V C A N & CO LLP effective March 24, 2026. The company confirmed that the audit engagement remains unchanged and no resignation or appointment occurred.

*this image is generated using AI for illustrative purposes only.

Humming Bird Education Limited has informed the exchange that its statutory auditor, V C A N & CO, has converted into a Limited Liability Partnership (LLP). The conversion became effective from March 24, 2026, under the provisions of the Limited Liability Partnership Act, 2008. Consequently, the firm is now known as V C A N & CO LLP.

The company clarified that this structural change does not result in any modification to the existing audit engagement. The transition does not constitute a resignation or a new appointment of an auditor. V C A N & CO LLP will continue to discharge its obligations as the statutory auditor for the remaining period of its current tenure.

The communication was addressed to BSE Limited regarding the scrip code 542592. Shweta Dwivedi, the Company Secretary & Compliance Officer, signed the disclosure on behalf of the company on May 21, 2026.

Historical Stock Returns for Humming Bird Education

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
-4.99%	+4.73%	+46.94%	+6.47%	-74.64%	+169.16%

How might V C A N & CO LLP's conversion to an LLP structure affect its liability framework and independence standards as a statutory auditor for listed companies?

Will Humming Bird Education Limited consider switching to a larger audit firm when V C A N & CO LLP's current tenure expires, given the company's growth trajectory?

How does SEBI's regulatory framework treat auditor structural conversions, and could future rule changes require formal reappointment in similar cases?

Regulatory Compliance Status

The registrar and share transfer agent confirmed that SEBI Regulation 74(5) of the Depositories and Participants Regulations, 2018 is not applicable to Humming Bird Education Limited for Q4FY26. This regulation, which replaced the earlier Regulation 54 of SEBI Depository and Participant Regulations, 1996, governs certain compliance requirements for listed companies.

Compliance Parameter:	Status
Quarter Period:	March 31, 2026
Regulation Applicability:	Not Applicable
Shareholding Format:	Entire holding in demat form
Rematerialization Requests:	None received
Dematerialization Requests:	None received

Certificate Details

Bigshare Services Private Limited, serving as the company's registrar and share transfer agent, issued the confirmation certificate on April 4, 2026. The certificate specifically states that the entire shareholding of the company remains in dematerialized form, which exempts it from certain regulatory requirements.

Shareholding Structure

The certificate reveals stable shareholding patterns during Q4FY26, with no requests received from shareholders for either rematerialization or dematerialization of shares. This indicates that all shareholders maintained their holdings in electronic format throughout the quarter.

Corporate Filing

Company Secretary and Compliance Officer Shweta Dwivedi submitted the certificate to BSE Limited on April 4, 2026, fulfilling the company's disclosure obligations. The filing ensures transparency and regulatory compliance for the education sector company's stakeholders.

Historical Stock Returns for Humming Bird Education