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Appointment as Statutory Audit of a Company

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(Querist)
11 December 2019 Sir,
My CA firm is registered in June 2018 and a private limited company whose previous auditor term was completed in March 2018, Can I appoint in that company w.e.f .1.04.2018 and whether previous auditor required to file ADT-3 or not.
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Devershi Gupta

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Devershi Gupta (Expert)
11 December 2019 First of all previous Auditor need not file ADT-3 as the form is for resignation of auditor.
Secondly an Auditor is appointed in AGM of the Company and holds office till the AGM of the Company in which his audited Financials are produced. In your case post of Auditor is actually vacating on AGM so your appointment will be made from the date of AGM. And if your firm existed at the date of sending notice for the AGM, Board can recommend your appointment as auditor of the Company.
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