Clarification on Tenure of Auditor in ADT-1 (Casual Vacancy)

[Amit Arya]

HI,

We seek your guidance regarding the tenure to be mentioned in Form ADT-1 in case of appointment of an auditor due to a casual vacancy.

In our case, the relevant details are as follows:

• Earlier auditor resigned on: 27.03.2026
• Board appointed new auditor on: 03.04.2026
• EGM held for approval on: 10.04.2026
• The newly appointed auditor will be signing the financial statements for FY 2025–26

In view of the above, we kindly request you to advise on the appropriate tenure to be mentioned in Form ADT-1 for the newly appointed auditor.

Your clarification will help us ensure correct compliance under the provisions of the Companies Act, 2013.

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Thanks & Regards,

 

Amit H.V. & Associates

CS Amit Kumar Arya| ACS, M.Com, LL.B

Practicing Company Secretary

114-B, Jaina Tower-II, Janakpuri,

District Center, New Delhi-110058

Mobile: 8826810670

[Siddharth Ahuja]

Because the auditor will be signing the financial statements for FY 2025–26, the "next AGM" will be the one held to adopt the accounts for FY 2025–26 (which typically occurs on or before September 30, 2026). They do not get appointed for a block of 5 years in this specific scenario.

Based on the dates and details you provided, here is how you should report the tenure and appointment in the form:

• Nature of Appointment: Select "Casual Vacancy".

• Date of Appointment: Mention 10.04.2026 (the date of the EGM). When a casual vacancy is caused by resignation, the Board's appointment (03.04.2026) must be approved by members at a general meeting. The appointment is finalized on the date of the EGM.

• Period of Account for which Appointed: * From: 01.04.2025

  • To: 31.03.2026

• Number of Financial Year(s) to which appointment relates: Mention 1 (since they are only holding office until the ensuing AGM for the FY 2025-26 accounts).

• Date of AGM/EGM: 10.04.2026.

Important Filing Deadline Reminder

Since this is a casual vacancy due to resignation, Form ADT-1 must be filed within 15 days of the EGM. Based on your EGM date of April 10, 2026, your deadline to file the form without additional fees is April 25, 2026.

Thanks & Regards

Siddharth Ahuja

#9643000607

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[Vinod Kumar Agarwal]

01/04/2025 to 31/03/2026

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[Amit Arya]

Dear Sir,

Kindly advise why the audit period is considered from 01.04.2025 to 31.03.2026, given that the earlier auditor resigned on 28.03.2026.

To view this discussion visit https://groups.google.com/d/msgid/gyan-gurukul-cs-divesh-goyal/CAAAj0XGOHNy4PmV0JwypJPoY19mLBLtc7r-yepW7%2BSQi5S8vtw%40mail.gmail.com.

[Vinod Kumar Agarwal]

The period given in the form is the period for which the audit is to be conducted by the Auditor, and not the tenure of his appointment. He will hold office till the conclusion of the next annual general meeting.

Since the auditor has resigned on 26/03/2026, the audit for the financial year ending 31/03/2026 will have to be conducted by the new auditor.

To view this discussion visit https://groups.google.com/d/msgid/gyan-gurukul-cs-divesh-goyal/CAJgEpw9K4S%3D38n08JSpAWcj%3DywT--okUXSRdYDz31sG8%2B6uQCQ%40mail.gmail.com.

[CA Rajesh Sewlani]

Dear Sir

the previous auditor resigned in March 2026 which means he completed the audit of March 2025.

so new auditor will start the audit in April 2025 and audit the accounts ending on March 2026.  So, the appointment period is 01.04.2025 to 31.03.2026

As per the rules, on the date a new auditor is appointed, any pending accounts must be audited by the new Chartered Accountants

if a company's accounts are pending for 3 years—2023, 2024, and 2025—and a new auditor is appointed in March 2026.  The new auditor will audit all pending accounts on that day ie from 01.04.2022 to 31.03.2026

On Tue, Apr 14, 2026 at 12:35 PM Amit Arya <cs.ami...@gmail.com> wrote:

To view this discussion visit https://groups.google.com/d/msgid/gyan-gurukul-cs-divesh-goyal/CAJgEpw9K4S%3D38n08JSpAWcj%3DywT--okUXSRdYDz31sG8%2B6uQCQ%40mail.gmail.com.

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Regards,

CA Rajesh Sewlani

 Chartered Accountants

1307, Cosmos Towers | Sarovar Vihar Road | Sector 11 | CBD Belapur | Navi Mumbai 400614

t+91-22-66098000/01/02  m. +91 89551 00000 www.rcsa.pro raj...@rcsa.pro

www.facebook.com/rsewlani twitter @sewlani

[Amit Arya]

Thank you all for your valuable inputs and guidance.

To view this discussion visit https://groups.google.com/d/msgid/gyan-gurukul-cs-divesh-goyal/CAHQL-2f1EMV0%2B8iPrY_O4SNRRhP3Sx-Q9rxP%2BOMFVg1sgOFu-g%40mail.gmail.com.

[Gopal Rathnam]

crystal clear. nothing more to add