Deloitte Haskins and Sells LLP's resignation letter as the statutory auditor for Adani Ports and SEZ Ltd has come to light, revealing that the renowned US-based Big 4 auditor stepped down prematurely due to a lack of clarity surrounding transactions with certain parties mentioned in the Hindenburg Research report dated January 24th. Deloitte's decision was also driven by the resistance of the Gautam Adani-led company, valued at ₹1.75 trillion, to conduct an independent external assessment.