SECUREKLOUD TECHNOLOGIES LIMITED — Audit Report / Information 2019

Nov 18, 2019

Ref: 8K/CHN/2019-20/E050 18th November 2019

The Deputy General Manager,	The General Manager,
Department of Corporate Services,	Listing Department,
Bombay Stock Exchange Ltd,	National Stock Exchange Limited,
Phiroze Jeejeebhoy Towers,	Exchange Plaza, C-1, Block G,
Dalal Street,	Bandra Kurla Complex, Bandra (E),
Mumbai - 400 001.	Mumbai 400 051
Scrip Code: 512161 - ISIN NO-INE650K01021	EQ-8KMILES - ISIN NO-INE650K01021

Dear Sir/Madam,

Sub: Intimation of resignation of Statutory Auditors

Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we inform you that the Company has received the Resignation letter from M/s. Deloitte Haskins & Sells LLP, Chartered Accountants, the Statutory Auditors (Firm Registration No. 117366W/W-100018) of the Company on 15th November 2019 after the business hours. The copy is enclosed for your reference.

Please take a note of the above at your end.

Thanking You,

Yours Truly,

For 8K Miles Software Services Limited

Diya Venkatesan Company Secretary

Chartered Accountants Prestige Trade Tower, Level 19 46, Palace Road, High Grounds Bengaluru - 560 001 Karnataka, India

Tel: +91806188 6000 Fax: +91 80 6188 6011

Annexure A1

Format of information to be obtained from the statutory auditor upon resignation

	1	Name	ofentity/materialthelistedsubsidiary	Miles8KSoftwareServices(theLimited"Company")
	2	Details	ofthestatutoryauditor
		a.	Name	DeloitteHaskins& SellsLLP,CharteredAccountantsFirmRegistration117366W/W-100018No.
		b.	Address	ASVN RamanaTower,52,VenkatnarayanaRoad,ChennaiT.Nagar,600017
		C.	Phonenumber	+918061886101
		d.	Email	vbalaji@deloitte.com
	3	Detailsmaterial	ofentity/associationwiththelistedsubsidiary
		a.	whichtheDatestatutoryauditoronwasappointed	AnnualGeneralheldMeetingon:30September2017
		b.	Datewhichtheof thestatutorytermonauditorscheduledexpiretowas	Appointedauditfinancialtoforstatementsaperiodof5 yearsfromtheendedyear31March201831March2022to
		c.	Priortoresignation,thelatestauditreport/limitedreviewsubmittedreportbytheauditoranddateitsofsubmission.	Auditfortheended2019,31Marchvideyearauditdatedreport02November2019.
??	4	Detailed	forresignationreasons	Consideringthesignificanceandofgravitytheincluding,alia,matters,intertherelatingrecognition,toconcernsrevenuemanagementoverrideofcontrols,thematerialweaknessnotedtheinCompany'sinternalfinancialcontrolsfinancialoverimposedreporting,themanagementscopelimitationtheauditofsubsidiariesandonprovidingotherinformation,thenon-receiptoftheforensicinvestigationreport,etc.asreportedby usAuditReportscontaininoin our

1 This Annexure A forms part of the letter of resignation as statutory auditors dated 07 November 2019 from Deloitte Haskins & Sells LLP (FRN 117366W/W-100018) to 8K Miles Software Services Limited.

		disclaimerofopinionstandalonetheandaonconsolidatedfinancialofthestatementsCompanyfortheended31March2019.year
		ThereferredbybroughtmattersintousquestiontheoftheManagementresponsesabilityandrely ontheinformationtoandourexplanationsprovidedby them,includingtherepresentationstheymaking.were
		Furtherandinadditiontheaforesaidtoreferencefollowingbemadethetomaydocuments:
		(a)OurResignationattachedLetter(AnnexureI);(b)reportedtheMattersunderforBasisOpinionDisclaimerofsection;(c)Paragraphreported1underReportonOtherLegalRegulatoryand
		Requirementssection;(d)TheforBasisAdverseOpinionsectioninAnnexureArelatinginternaltofinancialcontrolsfinancialoverreportingIndependentAuditor'sinourReportissuedthestandaloneandonconsolidatedfinancialstatements;and
		(e)relatingAnnexureBbetomatterstoreportedundertheCompanies(AuditorsReport)Order,2016oftheIndependentAuditor'sReporttheonstandalonefinancialstatements,oftheCompanyfortheendedMarch31year2019(AnnexuresandIII).II
		ConsideringfactsalltheaboveextraneousandcircumstancesandfurtherofsincesometherequiredbyfactorsbeevaluatedtousasFirms'policyforofcontinuanceperourourCompanytheengagementwiththeas
		statutoryauditorshavenotmet,areweexpressedinabilitycontinueauditorstoourasoftheCompany.Attentionisalsoinvitedtoclausebelow.incomments7our
5	ofeffortsmadebyInanyconcerns,case(includingtheauditorpriortoresignationapproachingCommittee/BoardtheAuditofDirectorsalongwiththedateofcommunicationmadetheAudittoCommittee/BoardofDirectors)	hadWecommunicatedtheAudittowhichCommitteecertainmattersgaveusbelievethatsuspectedoffencestoreasoninvolvingfraudhavebeencommittedtheinCompany.Pursuanttheabovetoobservations,hadrequestedtheAuditweoftheCommitteeCompanyprovidetheirto

			repliesobservationstotheaforesaidorconsiderforthematterstoofpartsameusasaudit.ourThereafter,theAuditCommitteeappointedexternalfirmofCharteredAccountantstoaninvestigation.outcarryaninformedthatWethedateofasonwereourauditthereport,investigationreportoftheexternalfirmofCharteredAccountantswasby thereceivedCompanyand,hence,thenotmadeavailabletonotsamewasus.hadalsocommunicatedfromWetimetotimevariousinformationandclarificationsthatrequiredfortheofauditwerepurposesourwithofthemembersoftheBoardandsomeCommittee,ofwhichtheAuditsomeweresignificantpendinginformationandtowerebereceivedthedateofauditreport.asonourabove,Thecircumstancesdescribedwellasthosedescribedimpossiblebelow,makeitasforcontinueauditorsof theCompany.tousas
6	Inauditor	theinformationrequestedbythecaseprovided,followingthennotwas
	shall	bedisclosed
	a.	inabilityWhethertheobtaintoappropriatesufficientauditevidenceduetomanagement-imposedwasalimitationcircumstancesbeyondtheorcontrolofthemanagement.	inabilityTheobtainsufficienttoappropriateauditevidenceduetomanagementwasimposedlimitationfortheexceptnon-availabilityoftheinvestigationofthereportexternalfirmofCharteredwithAccountantsthereportedunderSectionrespecttomatters143(12)oftheCompaniesAct,2013(the"Act"),whichinformednotwewerewasreceivedbytheCompanythedateofonourauditandhence,thereportnotsamewasavailablemadetous.
	b.	Whetherthelackofinformationwouldsignificantimpacthavethefinancialonstatements/results.	Yes
	c.	performedWhethertheauditorhasalternativeproceduresobtaintoevidencefortheappropriatepurposesofaudit/limitedlaiddownreviewinas(Revised)SA705	Consideringtheoftheinformationnaturerequiredandwhichmadeavailablenotwasthebyitpossiblemanagement,nottowasperformalternateprocedures.
	D	Whetherthelackofinformationwas	previous2018,Intheended31Marchyear

		financialstatements/results.Ifyes,onwhatbasisthepreviousaudit/limitedreviewissued.reportswere	by otherauditors,andthereadversewerenoregardingavailabilitycommentsofinformationbytheauditorsofthosesubsidiaries.WithCompany,respectthetoableobtainthetowewerenecessaryinformationfortheofperformingpurposeourauditintheendedprevious31Marchyear2018.
			theended2019,For31MarchyearconsideringthesignificanceofthesubsidiariestheconsolidatedinfinancialofthestatementsCompany,oftermsourfortheauditofengagementtheconsolidatedfinancialof theincludedstatementsCompanymanagement'sresponsibilitythetoprovidealltimes,therecordsallattoofusaccess,thesubsidiariesoftheCompanyfarinsoasrelatestheconsolidationofitfinancialtoitsenvisagedtheinHowever,statementsAct.astheCompanydidprovidethenottousaccesstherecordsandbooksofof8KMilesaccountwhollySoftwareServicesFZE,ownedasubsidiaryoftheCompany.
			Further,mentionedinclause4above,theasauditfortheendedMarch2019had31yearimposedlimitationsmanagementinscopeperformingtheaudit.
7	Any	otherfactsrelevanttheresignationto	TheresultsfortheendedJune30,quarterthe2019alsodue.ItbenotedpastmayareCompanypublishedIhasunauditednotunreviewedresultsfortheendedquarterJune30,2019.Untiltheresultsforthesameendedfinalised,quarterJune30,2019aretheresultsforthehalfendedSeptemberyear30,2019wouldalsobeavailablefornotissuance.
			disclaimerofInviewofopinionreportouronthefinancialfortheendedstatementsyear2019,pending31Marchandresolutionofthereportedbyuntilthedateofmattersusour(2November2019)thosefinancialreportonconsideringsignificanceandthestatementsandgravityofobservationstheinouraforesaidthefinancialresultsforthereport,ended30June2019andhalfquarteryearended30September2019wouldalsobe

dependent on the resolution of the aforesaid matters. The above factors and the reasons for resignation explained in clause 4 above make it untenable and practically impossible for us to perform any work with respect to the results for the quarter ended June 30, 2019 and half year ended September 30, 2019 as on the date of our resignation.

Declaration

• 1. We hereby confirm that the information given in this letter and its attachments is correct and complete.
• 1. We hereby confirm that there is no other material reason other than those provided above for my resignation/ resignation of my firm.

For DELOITTE HASKINS & SELLS LLP

Chartered Accountants Firm's Registration No. 117366W/W-100018

V. Balaji Partner Membership No. 203685

Date: Bengaluru Place: 07 November, 2019

Encl:

Annexure I : Resignation Letter

Annexure II : Independent Auditor's Report on the standalone financial statements of the Company for the year ended 31 March 2019 dated 02 November 2019

Annexure III : Independent Auditor's Report on the consolidated financial statements of the Company for the year ended 31 March 2019 dated 02 November 2019