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casual vacancy of auditor due to death

aim patel (cs) (57 Points)

31 May 2018  
Our company's auditor was dead in January 2018, now I want to know that procedure for appointment of new auditor and is it required to file ADT-3 ? if yes than who will sign it bcz auditor is individual.


 4 Replies

Jatin Bajaj (CS) (2809 Points)
Replied 01 June 2018

As the auditor of your Company was dead on January 2018. So it is the case of casual vaccancy of the auditor other than the resignation.  So no need to file ADT 3 as ADT 3 needs to be filed by auditor who has resigned from office.

So just conduct the board meeting within 30 days of death of auditor and pass the resolution for casual vaccancy of such auditor and appointment of new auditor.

File Form ADT 1 within 15 days of appointment to ROC and such auditor shall hold the office till the conclusion of upcoming AGM.

Make sure to take consent letter and issue the appointment letter to auditor

1 Like

aim patel (cs) (57 Points)
Replied 01 June 2018


ACS Bijal Gada (not applicable) (72 Points)
Replied 12 July 2018

at the time of filing of ADT 1 form is asking for SRN of ADT-3, what to insert there as in case of death of auditor there is no need to file Form ADT 3. Aim patel have you completed appointment of new auditor due to death of existing auditor?

Jyoti Gupta (2 Points)
Replied 21 October 2021

Can you please tell me what SRN to be mentioned in ADT-1, as there is no requirement to file ADT-3

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