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Change in Statutory Auditor of the Company


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Introduction



The Auditor is appointed in the companies under section 139 of the Companies Act, 2013. If an auditor wants to resign from his post, he must intimate the registrar of the companies(ROC) in the prescribed form and manner. The intimation shall be given within 30 days from the date of resignation with a statement. In this case, company is required to appoint another Statutory Auditor of the Company, and for the same various documentations are required.

  • Name of the new auditor firm.
  • Address of the new auditor firm.
  • Email address and PAN number.
  • Number of years for which the firm is appointed.
  • Information of the resigning auditor firm.
  • Date of appointment of the new auditor firm.
  • Digitally signed Form ADT 1 (with signature of the director of the company). The ADT-1 form shall be filed within 30 days from the date of the appointment of the new auditing firm.

FAQ



Yes, at every type of appointment i.e first auditor, casual vacancy or appointment at AGM,the Company shall file ADT-1 for such appointment.

Yes, at every type of appointment i.e first auditor, casual vacancy or appointment at AGM,the Company shall file ADT-1 for such appointment.

1. Category of Auditor Individual/ Firm: Income Tax PAN of auditor or auditor’s firm Name of the auditor or auditor’s firm Membership Number of auditor or auditor’s firm’s registration number Address of the auditor or auditor’s firm City and State Pin code Email id of the auditor or auditor’s firm 2. Reasons for resignation 3. Any other facts relevant to the resignation

Death of Auditor. Disqualification of Auditor under section-141. Resignation by Auditor. Non-ratification of auditor. Any other reason.

No, Auditor Can’t be removed by Board of Directors of Company.

Resignation of Auditor create Casual Vacancy, As per Section 139(8): Casual Vacancy arise due to resignation of Auditor shall be recommend by Board of Directors in the Board Meeting within 30 days of Resignation and required approval of Members with in 3 month from the date of Board Meeting.

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