ADT-1|| Form

[c...@bdone.co.in]

Dear All,

 

Please confirm whether Form ADT-1, in the case of an auditor appointed to fill a casual vacancy, is required to be filed after the appointment is made by the Board of Directors or after the appointment is approved at the General Meeting (AGM).

 

 

 

[CS Rakesh Kumar]

If the casual vacancy is caused due to resignation, then appointment must be approved by shareholder in general meeting, hence ADT-1 should be filed within 15 days of AGM

On Tue, Jun 9, 2026 at 10:02 AM <c...@bdone.co.in> wrote:

Dear All,

 

Please confirm whether Form ADT-1, in the case of an auditor appointed to fill a casual vacancy, is required to be filed after the appointment is made by the Board of Directors or after the appointment is approved at the General Meeting (AGM).

 

 

 

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Thanks & Best Regards

CS Rakesh Kumar

B. Com, MBA, FCS

Rakesh & Co.

(Company Secretaries)

ICSI Unique Code: S2017UP501100

Peer Review Certificate No.: 3466/2023

Office No.: CF-1221, 12^th Floor,

Ufairia Mall, Sector-16B, Ek Murti Chowk,

Greater Noida West, Gautam Budh Nagar-201318, U.P.

Cell No.-+91-98119 09137

[Francis Mc]

In case of casual vacany caused by resignation, Date of appointment shall be date of egm at which the appointment is approved by the members

[c...@bdone.co.in]

The AGM is going to be held within 3 months of Board approval , so can the auditor conduct the audit for the period of 2025-2026 and be later approved in AGM?

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[B. Vinay Kumar]

Dear sir, 

Asper section 139(8) says that if any auditor appointmented inthe casual vacancy via board of Directors then such auditor appointmented must be approved by the share holders with in the 3 months via EGM or AGM which ever is applicable.

Regards,

B vinay kumar 

On Tue, 9 Jun, 2026, 10:02 am , <c...@bdone.co.in> wrote:

Dear All,

 

Please confirm whether Form ADT-1, in the case of an auditor appointed to fill a casual vacancy, is required to be filed after the appointment is made by the Board of Directors or after the appointment is approved at the General Meeting (AGM).

 

 

 

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[Francis Mc]

Auditor can hold office from the date appointment made by the Board. So the auditor can conduct audit for the fy 2025-26. The appointment should be then approved by the members at the EGM or AGM whichever is earlier, within 3 months of the date appointment made by the Board

[Rajesh]

Yes, there is a lot confusion with regard to the date of appointment.

If actual Meetings will NOT be held, just show BM in the Morning and EGM in the Evening, so that it won't create any issue with respect to date of appointment.

To view this discussion visit https://groups.google.com/d/msgid/csmysore/a326021c-944d-49b8-a3d2-6859f796f45dn%40googlegroups.com.

[Deepak Singhal]

yes it should be only with EOGM 

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Thanks & Regards
CS Deepak Singhal
Deepak Singhal & Associates
(Company Secretaries)

Peer reviewed Unit

Address: Unit No.209, 2nd Floor, ILD Trade Center, Sector 47, Gurugram – 122 018 (Haryana)  

Contact Details: 9992693555, 0124-4200344

    Please consider the environment before printing this e-mail 

[c...@bdone.co.in]

Actual meeting Is supposed to be held. Can one file after AGM then ?

 

 

From: csmy...@googlegroups.com <csmy...@googlegroups.com> On Behalf Of Rajesh
Sent: 09 June 2026 11:20
To: csmy...@googlegroups.com
Subject: Re: [CSMysore] ADT-1|| Form

 

 

Yes, there is a lot confusion with regard to the date of appointment.

To view this discussion visit https://groups.google.com/d/msgid/csmysore/CAATw5RTNvX%2BJE1Rnv93GfvSWwjCywv%2B4zcr3QFfvug4kUmqj8g%40mail.gmail.com.

[Avi Sangal]

Hi,

The answer depends on the reason for the casual vacancy.

Where the casual vacancy arises due to the resignation of the auditor, Section 139(8) of the Companies Act, 2013 provides that:

1. The Board of Directors shall appoint a new auditor within 30 days from the date of resignation and recommend such appointment to the members.
2. The appointment is required to be approved by the members at a general meeting convened within three months of the Board's recommendation.
3. The auditor so appointed shall hold office till the conclusion of the next Annual General Meeting.
4. Post approval of the members, Form ADT-1 shall be filed with the Registrar of Companies within the prescribed time.

Accordingly, in case of a casual vacancy caused by resignation, both Board approval and members' approval are required.

   

Best regards,

 

Avi Sangal
CS, LLB, M.Com

Mob: +91-9716565576
E-mail: csavi...@gmail.com

 

Avi Sangal & Associates, Company Secretaries,

(Peer Reviewed Firm)

304, Tradex Tower – 1, Alpha 1, Commercial Belt,

Greater Noida, Uttar Pradesh, India – 201310

 

This E-Mail and/ or any attachment with it may contain confidential and/or legally privileged information and is therefore meant for the intended recipient(s) only. If you have received this e-mail in error and are not the intended recipient/s, kindly notify me at csavi...@gmail.com and then delete this e-mail immediately from your system. You are also hereby notified that any use, any form of reproduction, dissemination, copying, disclosure, modification, distribution and/or publication of this e-mail, its contents or its attachment/s other than by its intended recipient/s is strictly prohibited and may be unlawful. Warning, although the firm has taken reasonable precautions to ensure no viruses are present in this email, the recipient should check this email and any attachments for the presence of viruses. The firm accepts no liability for any loss or damage caused by any virus transmitted by this email.

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[Shagun Gupta]

Hii. 

Please find attached the documents related to ADT-1 filing for the appointment of Auditor in Casual Vacancy approved at the Extraordinary General Meeting (EGM).

The following documents are attached for your kind reference and record:

1- Certified True Copy of EGM Resolution

2- Consent Letter from Auditor

3- Eligibility Certificate under Section 141 of the Companies Act, 2013

4- Appointment Letter issued to Auditor

5- Any other supporting documents, if applicable

Kindly review the attached documents and let us know if any further information or clarification is required.

Thank you.

Regards,

Aggarwal & Associates Email: aggarwalass...@gmail.com Mobile: 7417498947

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