Removal of Auditor
This query is : Resolved
19 November 2010
Pl.I need format of Application to be filled before Central Govt. or Regional Director for approval of New Statutory Auditor in place of Auditor removed before the expiry of the term and filling procedure.
19 November 2010
Kindly refer the following link
https://www.caclubindia.com/forum/detail-procedure-about-appointment-and-changes-of-auditor--112868.asp
http://www.yourcompanysecretary.com/PROCEDURES/IVd5.htm
https://www.caclubindia.com/forum/detail-procedure-about-appointment-and-changes-of-auditor--112868.asp
http://www.yourcompanysecretary.com/PROCEDURES/IVd5.htm
20 November 2010
Hi
Please go to the following link:
https://www.caclubindia.com/forum/detail-procedure-about-appointment-and-changes-of-auditor--112868.asp
Please go to the following link:
https://www.caclubindia.com/forum/detail-procedure-about-appointment-and-changes-of-auditor--112868.asp
20 November 2010
@Ajay,
Even I had given him the same link......
Even I had given him the same link......
20 November 2010
Sir,
Whether there is specific form or format in which petition should be filled before RD and reason is that auditor has failed to discharge his duty and not preapared audit report properly and left out certain entried in accounts, since accounts job has also been taken up by his assistant.and refuse to revise IT return as well as audit report. Hence, he lost the faith and always threating some or other way. It is a private limited company. How to give suitable reason without disputing and demaging image of the Auditor.Pl. contine the reply
Whether there is specific form or format in which petition should be filled before RD and reason is that auditor has failed to discharge his duty and not preapared audit report properly and left out certain entried in accounts, since accounts job has also been taken up by his assistant.and refuse to revise IT return as well as audit report. Hence, he lost the faith and always threating some or other way. It is a private limited company. How to give suitable reason without disputing and demaging image of the Auditor.Pl. contine the reply
20 November 2010
Sir,
Whether there is specific form or format in which petition should be filled before RD and reason is that auditor has failed to discharge his duty and not preapared audit report properly and left out certain entried in accounts, since accounts job has also been taken up by his assistant.and refuse to revise IT return as well as audit report. Hence, he lost the faith and always threating some or other way. It is a private limited company. How to give suitable reason without disputing and demaging image of the Auditor.Pl. contine the reply
Whether there is specific form or format in which petition should be filled before RD and reason is that auditor has failed to discharge his duty and not preapared audit report properly and left out certain entried in accounts, since accounts job has also been taken up by his assistant.and refuse to revise IT return as well as audit report. Hence, he lost the faith and always threating some or other way. It is a private limited company. How to give suitable reason without disputing and demaging image of the Auditor.Pl. contine the reply
20 November 2010
You are right Madhusudan ji......
27 November 2010
Sir,
Whether there is specific form or format in which petition should be filled before RD and reason is that auditor has failed to discharge his duty and not preapared audit report properly and left out certain entried in accounts, since accounts job has also been taken up by his assistant.and refuse to revise IT return as well as audit report. Hence, he lost the faith and always threating some or other way. It is a private limited company. How to give suitable reason without disputing and demaging image of the Auditor.Pl. contine the reply
Whether there is specific form or format in which petition should be filled before RD and reason is that auditor has failed to discharge his duty and not preapared audit report properly and left out certain entried in accounts, since accounts job has also been taken up by his assistant.and refuse to revise IT return as well as audit report. Hence, he lost the faith and always threating some or other way. It is a private limited company. How to give suitable reason without disputing and demaging image of the Auditor.Pl. contine the reply
21 July 2025
Here’s a sample format of application to be filed before the Regional Director (RD) for approval of removal and appointment of a new statutory auditor in a Private Limited Company, where you want to state reasons diplomatically without damaging the auditor’s reputation:
Application for Removal of Auditor and Appointment of New Auditor
To,
The Regional Director,
[Address of Regional Director office]
Subject: Application for approval for removal of Statutory Auditor before expiry of term and appointment of new Auditor in [Company Name].
Respected Sir,
We, the Board of Directors of [Company Name], having its registered office at [Address], hereby submit this application under Section 140(1) of the Companies Act, 2013, seeking your approval for removal of Mr./M/s [Name of Existing Auditor], Chartered Accountant, who was appointed as Statutory Auditor of the company for the financial year [Year] to [Year], before the expiry of his term, and appointment of Mr./M/s [Name of Proposed Auditor], Chartered Accountant, as the new Statutory Auditor of the company in his place.
The reasons for seeking removal of the existing auditor are as follows:
The Board has lost confidence in the auditor’s ability to effectively discharge the duties expected of the Statutory Auditor.
Certain key audit observations and audit procedures were not properly addressed.
The auditor has delegated substantial audit work to junior staff without adequate supervision.
The auditor has declined to revise the audit report and Income Tax returns as requested, leading to a lack of clarity and confidence.
In the interest of maintaining the highest standards of audit quality and transparency, the Board believes it is necessary to appoint a new auditor.
This application is made in good faith and with the sole intention of ensuring proper governance and compliance with the applicable laws and standards.
Enclosures:
Copy of Board resolution approving the removal and appointment.
Consent letter from the proposed new auditor.
Copies of letters exchanged with existing auditor (if any).
Other relevant documents.
Kindly grant your approval for the removal of the existing auditor and appointment of the new auditor.
Thanking you,
Yours faithfully,
For [Company Name]
[Name]
[Designation, e.g., Director/Company Secretary]
Date: [Date]
Place: [Place]
Important points:
No need to mention accusatory or legally sensitive terms.
Use diplomatic and professional language.
Attach Board resolution authorizing this application.
File this application in Form ADT-2 with prescribed fees.
Follow any additional directions from the RD.
Application for Removal of Auditor and Appointment of New Auditor
To,
The Regional Director,
[Address of Regional Director office]
Subject: Application for approval for removal of Statutory Auditor before expiry of term and appointment of new Auditor in [Company Name].
Respected Sir,
We, the Board of Directors of [Company Name], having its registered office at [Address], hereby submit this application under Section 140(1) of the Companies Act, 2013, seeking your approval for removal of Mr./M/s [Name of Existing Auditor], Chartered Accountant, who was appointed as Statutory Auditor of the company for the financial year [Year] to [Year], before the expiry of his term, and appointment of Mr./M/s [Name of Proposed Auditor], Chartered Accountant, as the new Statutory Auditor of the company in his place.
The reasons for seeking removal of the existing auditor are as follows:
The Board has lost confidence in the auditor’s ability to effectively discharge the duties expected of the Statutory Auditor.
Certain key audit observations and audit procedures were not properly addressed.
The auditor has delegated substantial audit work to junior staff without adequate supervision.
The auditor has declined to revise the audit report and Income Tax returns as requested, leading to a lack of clarity and confidence.
In the interest of maintaining the highest standards of audit quality and transparency, the Board believes it is necessary to appoint a new auditor.
This application is made in good faith and with the sole intention of ensuring proper governance and compliance with the applicable laws and standards.
Enclosures:
Copy of Board resolution approving the removal and appointment.
Consent letter from the proposed new auditor.
Copies of letters exchanged with existing auditor (if any).
Other relevant documents.
Kindly grant your approval for the removal of the existing auditor and appointment of the new auditor.
Thanking you,
Yours faithfully,
For [Company Name]
[Name]
[Designation, e.g., Director/Company Secretary]
Date: [Date]
Place: [Place]
Important points:
No need to mention accusatory or legally sensitive terms.
Use diplomatic and professional language.
Attach Board resolution authorizing this application.
File this application in Form ADT-2 with prescribed fees.
Follow any additional directions from the RD.
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