Resignation of auditor and appointment and cfss

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A client's previous auditor resigned, leaving a gap for the financial years 23-24 and 24-25. The new directors have appointed a new auditor to conduct the audit and file the necessary AOC-4 forms. This process involves obtaining the outgoing auditor's resignation filing (ADT-3), securing a No Objection Certificate (NOC), and passing board resolutions to fill the casual vacancy. The new auditor will then complete the audit and file Form ADT-1 and AOC-4.

shinu

shinu (Querist)

24 August 2026 Sir,

One of our client approached for an audit of fy 23-24,24-25..statutory appointed was another person and the directors has been changed and due to some internal issues with directors audit was not conducted or audit report not issued..we don't know the reason.the new directors approached us for audit of statements.when we rch the old auditor they have given resignation from 10 aug 2026..so how we can conduct the audit and file the aoc 4 pls help..as the compliance scheme ends on aug 31.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

24 August 2026 To conduct the audit and file AOC-4: verify the outgoing auditor's ADT-3, obtain an NOC, pass a Board resolution (and EGM approval) to fill the casual vacancy under Section 139(8), file Form ADT-1, complete the audit for FY 23-24 and FY 24-25, and subsequently file Form AOC-4 before the applicable scheme/deadline.

shinu

shinu (Querist)

24 August 2026 just want to know how to fill aoc-4

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