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Resignation and appointment of auditor

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Querist : Anonymous

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Querist : Anonymous (Querist)
10 August 2015 In a company the auditor has resigned, however he has not filed ADT 1 for resignation, what can the company do to file appointment of new auditor
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Pratik Shah

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Pratik Shah (Expert)
10 August 2015 Following is basic procedure for resignation of old auditor and appointing new auditor.

1. Old Auditor gives resignation.
2. Auditor needs to file Form ADT-3 within 30 days from the date of resignation.
3. Company to have board meeting for a. noting resignation of auditor b. recommending appointment of new auditor c. approval of EGM date
4. In EGM, new auditor shall be appointed.
5. Company to file Form ADT-1 within 15 days from the date of EGM.

Please note that above is basic procedure. For detailed procedure, please have a look at Section 139, 140 and its corresponding rules.
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