I want to know what are the ROC compliance need to be done for Resigning an auditor and then appointing a new auditor in Private Limited company for y.e. 31.03.2021 and what is the time limit for filing of ROC forms.
04 March 2021
(1) Resigned auditor to e-file form ADT-3 with in 30 days of resignation. Refer section 140(2) of Companies Act,2013 and rule 8 of Companies (Audit and Auditors ) Rules,2014.
(2) The board of directors of the company with in 30 days of resignation of the auditor, appoint new auditor and to e-file form ADT-1 with in 15 days of the board meeting. Refer section 139(1) and rule 4(2) of the act and rules referred above.
The above said appointment should be approved in general meeting to be convened with in three months from the date of the board meeting. and the company has to e-file form ADT-1 with in 15 days of the general meeting.
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