Query regarding Resignation of Auditor in a Listed Company

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Vinita Sharma

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May 11, 2026, 9:43:03 AMMay 11
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In a listed company, if auditor resigns on 10 June 2026 and board approve the appointment of a new auditor in Board Meeting scheduled to be held on 8 July 2026, subject to approval of shareholders in AGM scheduled to be held on 28th September. Can new auditor firm sign limited review report of June quarter before their appointment in AGM.
Also , do we need to file ADT-1 after BM , because generally we file ADT-1 after AGM. 

Prashanth Kamath

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May 14, 2026, 4:52:45 AMMay 14
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Once the board has approved the appointment on 8th July , the new Auditor is validly appointed until the AGM ratifies it.  Therefore the new Auditor can sign the LR for the June Qtr bcoz Board's approval gives them the Authority.



On Mon, May 11, 2026 at 7:13 PM Vinita Sharma <vnts...@gmail.com> wrote:
In a listed company, if auditor resigns on 10 June 2026 and board approve the appointment of a new auditor in Board Meeting scheduled to be held on 8 July 2026, subject to approval of shareholders in AGM scheduled to be held on 28th September. Can new auditor firm sign limited review report of June quarter before their appointment in AGM.
Also , do we need to file ADT-1 after BM , because generally we file ADT-1 after AGM. 

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FCA Chandrasekaran Ramadurai

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Aug 16, 2026, 11:56:27 PM (2 hours ago) Aug 16
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Auditor_Casual_Vacancy_Opinion.pdf

CS A Rengarajan

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12:01 AM (2 hours ago) 12:01 AM
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We  can  fully rely on the Companies Act  not  the  Chatgpt or AI platform

Whoever is using it, please check the provisions of the Companies Act, 2013

Regards



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A. Rengarajan
Practising Company Secretary
Certified CSR Professionals 
Rengarajan& Associates
Peer Review certificate No 3494/2023

Mobile 9381011200 /8072763129

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