Resignation of Previous Auditor

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I Joined my Client Pvt Ltd Company as a Statutory Auditor on January 2025.Company was incorporated on 2020 and ROC filed and AGM till 2026.The Auditor resigned but didnot filed ADT-1 form through DSC in MCA Portal on 2021 on resignation.The Second Auditor joined and filed ROC without removing the first Auditor as in previous MCA portal it was not required.Now he also resigned in 2024.Now when i joined i cannot file ROC before removing the first Auditor through resignation in MCA portal.And also the first Auditor is non-cooperative and he wont do anything now.Is there any alternate way to remove the first auditor by way of Board resolution to remove the first auditior and appointing the second auditor and then resigning him and then My joining in MCA portal and filing ROC.

Please suggest alternate practical ways in this scenario.

Replies (1)
  • Don’t try to “remove” the first auditor through Board Resolution — Board cannot remove an auditor. Removal requires Central Government (RD) approval.

  • Don’t leave the MCA records unresolved; your ADT-1 will not be accepted.


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