Appointment of auditor in agm

This query is : Resolved

Priyanka Agarwal (Querist)
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28 November 2025 Previous auditor resigned on Oct 2024 and new auditor appointed on 8 jan 2025 . While filling AOC -4 for the fy 2024-25 the SRN no. Of appointment of auditor on 8 dec is flashing invalid.
Also please guide ..in AGM held on 26 nov 2025 auditor is appointed for which fy and will be responsible for audit of accounts of which fy...whether it be for 2025-26 or 2026-27

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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28 November 2025 Why SRN is invalid:
• The SRN (Service Request Number) you’re entering must correspond to the Form ADT‑1 filed for the appointment of the new auditor.
• If the SRN flashing “invalid,” it usually means:
• The ADT‑1 for Jan 2025 appointment was not filed, or filed with defects.
• Or you’re mistakenly entering SRN of another form (e.g., resignation form ADT‑3 or an earlier ADT‑1).
• Action:
• Verify that ADT‑1 for appointment on 8 Jan 2025 was filed and approved.
• Use the SRN of that ADT‑1 in AOC‑4.
• If not filed, you’ll need to file ADT‑1 with additional fees before AOC‑4 can be accepted.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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28 November 2025 Rule under Companies Act, 2013:
• Auditor is appointed at the AGM to hold office from the conclusion of that AGM until the conclusion of the next AGM (unless appointed for a longer term, up to 5 years).
• Your case:
• AGM held on 26 Nov 2025.
• Auditor appointed here will be responsible for audit of FY 2025‑26 accounts (i.e., 1 Apr 2025 – 31 Mar 2026).
• They will sign the audit report presented at the AGM in 2026.
• Clarification:
• The auditor appointed in Nov 2025 is not for FY 2026‑27. That appointment happens at the AGM in 2026.
• So:
• FY 2024‑25 audit → handled by the auditor appointed in Jan 2025.
• FY 2025‑26 audit → handled by the auditor appointed in AGM on 26 Nov 2025.
• FY 2026‑27 audit → will be covered by appointment at AGM in 2026.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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28 November 2025 - Confirm ADT‑3 filed for resignation in Oct 2024.
- Confirm ADT‑1 filed for appointment on 8 Jan 2025 (this SRN must be used in AOC‑4 for FY 2024‑25).
- In AGM minutes of 26 Nov 2025, clearly record appointment for FY 2025‑26.
- Ensure ADT‑1 is filed again for this AGM appointment (within 15 days of AGM).

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