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FILING ADT-1

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Sandra Abhin

1 Points Posted on 13 April 2026

A auditor not resigned in correct date but resigned subsequently on 20.03.26 ,i want to appoint a new auditor In AGM meeting for period of 25-26 but how i file aaadt-1,which date i choose for appointing and for AGM?The incorporation date of company is 06.11.24 and also ADT-3Filed on 13.4.26.which dates are suitable for filing ADT-1 and conduct AGM date

Replies (2)

Quick Summary

Auditor resignation on 20.03.2026 creates a casual vacancy. Board fills it within 30 days, members approve within 3 months. File ADT-1 within 15 days of approval. New auditor holds office till next AGM.

Aashok FC Advisory

Finance Compliance Consultant

1097 Points Posted on 13 April 2026

Since the earlier auditor resigned on 20.03.2026, this is a casual vacancy under section 139(8). The Board should fill the vacancy within 30 days and the appointment must be approved by members in a general meeting within 3 months of the Board recommendation. ADT-1 should then be filed within 15 days of such approval. The auditor so appointed will hold office till the conclusion of the next AGM. If the company was incorporated on 06.11.2024, first AGM was due by 31.12.2025 assuming normal FY ending 31.03.2025; AGM for FY 2025-26 would normally be due by 30.09.2026.