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Lokesh Jain (ghy)     07 December 2019

Lokesh Jain
 8 likes  159 points

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Auditor has resigned on 31.03.2019, for fy 18-19 i have to appoint auditor under casual vacancy.

whether we have to appoint the auditor upto the current year agm sept 2019&
in agm for 5 years?
whether TWO ADT-1 have to be filled, one for casual vacancy upto current year agm and other for next 5 years?

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Aditi Kaur (Practising CA)    1 September 2020

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CA Vijay Sukhadiya (Chartered Accountants)     07 December 2019

CA Vijay Sukhadiya
Chartered Accountants 
 2 likes  42 points

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Yes you have to file two ADT 1

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PINKY KUMARI   08 December 2019


 1 likes  42 points

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Yes ADT 1 should be issued for every auditor to be appointed to get their consent for being qualified to be appointed as auditor .


Devershi Gupta (Trainee (CS))     09 December 2019

Devershi Gupta
Trainee (CS) 
 3 likes  97 points

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As per clause (i) of sub-section (8) of Section 139 of the Companies Act, 2013, In case of casual vacancy due to resignation of Auditor, The Board shall recommend to fill the vacant place within 30 days and the members of the Company shall approve of such recommendation in a general meeting (EGM or AGM) to be held within 3 months of such recommendation of the Board. The Auditor so appointed shall hold office only till the next AGM.

A new appointment will be made by the members in AGM and another ADT-1 will be filed for such appointment. 

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