Dear Friends
If an auditor appointed by Board of Directors within 30 days after the incorporation of company completes his term i.e. till the conclusion of first AGM. Then the members want to appoint another CA firm as auditor. Do we need to file ADT - 3 along with ADT - 1.
Kindly respond as I understand that ADT - 3 is applicable only if the auditor resigns before completion of the his term.
Hai Hardeep,
after expiry of first auditor term, another auditor can be appointed without filing ADT-3.
If other auditor appointment in the office of first auditor caused due to casual vacancy, we need to file ADT-3 and ADT-1.
CAclubindia
