Every company registered under the Companies Act, 2013 is required to appoint a statutory auditor for maintaining proper financial reporting and statutory compliance. A company may change its auditor due to resignation, completion of tenure, non-performance, regulatory requirements, or management decisions.
The process for appointment, resignation, or removal of an auditor must be completed in accordance with the provisions of the Companies Act, 2013 and applicable ROC filing requirements.
We provide complete assistance for change in auditor of companies across India including drafting, documentation, ROC filing, and compliance support.
Types of Auditor Change
Appointment of New Auditor
Appointment of auditor in place of existing auditor after expiry of tenure or due to vacancy.
Resignation of Auditor
When an existing auditor resigns from the company before completion of tenure.
Removal of Auditor
Removal of auditor before expiry of term subject to shareholder and regulatory approvals.
Casual Vacancy
Appointment of auditor in case of vacancy caused due to resignation, death, or disqualification.
Our Services Include
- Auditor Change Consultation
- Drafting Board Resolution
- Drafting Shareholder Resolution
- Preparation of Consent & Eligibility Documents
- ROC Filing Assistance
- Filing of ADT-1 Form
- Compliance Advisory
- End-to-End Documentation Support
Procedure for Change in Auditor
1. Board Meeting
The Board of Directors approve the proposal for appointment, resignation acknowledgment, or removal of auditor.
2. Obtain Auditor Consent
Written consent and eligibility certificate are obtained from the proposed auditor.
3. Shareholder Approval
If required, approval of shareholders is obtained through Ordinary Resolution or Special Resolution.
4. ROC Filing
The company files necessary forms and resolutions with Registrar of Companies within prescribed timelines.
Documents Required
- PAN Card of Company
- Certificate of Incorporation
- Existing Auditor Details
- Consent Letter from New Auditor
- Eligibility Certificate under Companies Act
- Board Resolution
- Shareholder Resolution (if applicable)
- DSC of Director
ROC Forms Applicable
ADT-1
Filed for appointment of auditor with ROC.
ADT-3
Filed by resigning auditor for resignation from company.
Additional approvals may be required in case of removal before completion of tenure.
Reasons for Change in Auditor
- Completion of auditor tenure
- Auditor resignation
- Better professional services requirement
- Regulatory or compliance issues
- Internal restructuring
- Change in management decisions
Benefits of Proper Auditor Compliance
- Compliance with Companies Act, 2013
- Accurate financial reporting
- Better corporate governance
- Smooth statutory audit process
- Avoidance of penalties and non-compliance
Why Choose Us
- Experienced Corporate Compliance Team
- Quick ROC Filing Support
- Accurate Legal Documentation
- Affordable Professional Fees
- PAN India Service Coverage
- Complete End-to-End Assistance
Frequently Asked Questions (FAQs)
Is ROC filing mandatory for auditor appointment?
Yes, Form ADT-1 must be filed with ROC after appointment of auditor.
Can an auditor resign before completion of tenure?
Yes, an auditor may resign by submitting resignation letter and filing ADT-3.
Is shareholder approval required for removal of auditor?
Yes, removal before completion of term generally requires shareholder approval and additional compliance.
What is the time limit for filing ADT-1?
ADT-1 should generally be filed within 15 days from the date of appointment.
Can a company appoint any Chartered Accountant as auditor?
Only eligible Chartered Accountants or CA firms fulfilling Companies Act requirements can be appointed.
Get Professional Assistance for Auditor Change
We assist companies with auditor appointment, resignation, removal, ROC filing, and complete statutory compliance support under the Companies Act, 2013 across India.