Query related u/s 139 of companies act, 2013.

Since the patnership firm is appointed as an Auditor and the existing auditor representing the same is planning to discontinue with the firm, which thereby disqualifies him continue as an Auditor. In view of the above circumstances the casual vacancy is created caused due to disqualification.

In such situation the new firm should be appointed in the Board Meeting within 30 days of convening the meeting. Inform auditor about his appointment.File form ADT-1 for its appointment.

other views are solicited.

Thanks

In my opinion company has appointed Partnership firm as Auditor and not the specific Partner as auditor.

If Partnership firm is continuing its business even after the specified partner leaves the firm, there is no need to file fresh form ADT-1.

I think the company have to file a new ADT-1 for appointment of sole proprietorship auditor firm as the FRN of the auditor firm is also changed. and I wanted to ask that the new appointment should be for the remaining years or new 5 years.?