Resignation and appointment date and new appointment formala
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
05 January 2016
DEAR SIR
WE ARE A QUESTION FOR YOU AND ANY ONE ANSERED PLEASE TELL ME
WE HAVE A NEW COMPANY ACCOUNTED ARE OPTED IN 01/04/2014 TO 31/03/2015 AND WE HAVE FILLIED AUDIT REPORT IN INCOME TAX BUT WE HAVE NO DOCUMENT FILLIED IN ROC PLEASE TELL ME PREVIOUS AUDITOR RESIGNATION IN HOW AND WHOSE DATE APPOINT FOR THIS COMPANY IN 01/04/2014 TO 31/03/2015
WE ARE A QUESTION FOR YOU AND ANY ONE ANSERED PLEASE TELL ME
WE HAVE A NEW COMPANY ACCOUNTED ARE OPTED IN 01/04/2014 TO 31/03/2015 AND WE HAVE FILLIED AUDIT REPORT IN INCOME TAX BUT WE HAVE NO DOCUMENT FILLIED IN ROC PLEASE TELL ME PREVIOUS AUDITOR RESIGNATION IN HOW AND WHOSE DATE APPOINT FOR THIS COMPANY IN 01/04/2014 TO 31/03/2015
09 January 2016
Dear Can you please clarify the question.
21 July 2025
Sure! Let me clarify the situation based on your query:
Scenario:
A new company with accounting period 01/04/2014 to 31/03/2015.
Audit report has been filed for Income Tax purposes.
No documents have been filed with ROC (Registrar of Companies).
You want to know:
When and how does the previous auditor’s resignation date get recorded?
When and how to record the appointment of the auditor for that period?
Key points under Companies Act, 2013 regarding auditor appointment/resignation:
Appointment of First Auditor:
For a new company, the first auditor is appointed by the Board of Directors within 30 days of incorporation.
If Board fails to appoint, members in the first Annual General Meeting (AGM) appoint the auditor.
The appointment date will be the date on which Board passes the resolution or the date of AGM if Board fails to appoint.
Filing with ROC:
Form ADT-1 (Notice of appointment of auditor) needs to be filed with ROC within 15 days of appointment.
Similarly, Form ADT-3 or ADT-4 for resignation or changes in auditor.
Resignation of Previous Auditor:
If an auditor resigns, they should file Form ADT-3 within 30 days of resignation.
The date of resignation is the date mentioned in the resignation letter or Board resolution accepting resignation.
Your Case:
If you have not filed any documents with ROC for auditor appointment or resignation, then technically:
No record exists in ROC for auditor appointment or resignation.
You should file ADT-1 for the current auditor’s appointment and if applicable, ADT-3 for any resignation.
What should be done now?
Check the Board Meeting minutes to find the actual date when auditor was appointed and/or previous auditor resigned.
File the pending ADT forms with ROC for auditor appointment and resignation.
The date of appointment/resignation is the date in the respective resolutions/letters.
For the first auditor of a new company, appointment date cannot be before incorporation or after 30 days of incorporation.
Scenario:
A new company with accounting period 01/04/2014 to 31/03/2015.
Audit report has been filed for Income Tax purposes.
No documents have been filed with ROC (Registrar of Companies).
You want to know:
When and how does the previous auditor’s resignation date get recorded?
When and how to record the appointment of the auditor for that period?
Key points under Companies Act, 2013 regarding auditor appointment/resignation:
Appointment of First Auditor:
For a new company, the first auditor is appointed by the Board of Directors within 30 days of incorporation.
If Board fails to appoint, members in the first Annual General Meeting (AGM) appoint the auditor.
The appointment date will be the date on which Board passes the resolution or the date of AGM if Board fails to appoint.
Filing with ROC:
Form ADT-1 (Notice of appointment of auditor) needs to be filed with ROC within 15 days of appointment.
Similarly, Form ADT-3 or ADT-4 for resignation or changes in auditor.
Resignation of Previous Auditor:
If an auditor resigns, they should file Form ADT-3 within 30 days of resignation.
The date of resignation is the date mentioned in the resignation letter or Board resolution accepting resignation.
Your Case:
If you have not filed any documents with ROC for auditor appointment or resignation, then technically:
No record exists in ROC for auditor appointment or resignation.
You should file ADT-1 for the current auditor’s appointment and if applicable, ADT-3 for any resignation.
What should be done now?
Check the Board Meeting minutes to find the actual date when auditor was appointed and/or previous auditor resigned.
File the pending ADT forms with ROC for auditor appointment and resignation.
The date of appointment/resignation is the date in the respective resolutions/letters.
For the first auditor of a new company, appointment date cannot be before incorporation or after 30 days of incorporation.
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