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Appointment of subsequent auditor

MCA 2026 views 4 replies

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.

 

Replies (4)
Sir,

Form ADT-3 is not required to be filed as the First Auditor has completed his term of Appointment.

Only Form ADT-1 for Appointment of subsequent Auditor is required to be filed.
only ADT 1 is necessary
File ADT-1 within 15 days of AGM and no requirement of filing ADT-3 for first auditor

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.

 

 


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