HERE'S HOW IT WORKS

Fill Form

1. Request a Quote

Simply fill the form to get started.

Expert Call

2. Payment Processing

We’ll connect & complete legalities.

Get Documents

3. Document Submission

Receive your company docs securely.

Get Documents

4. Receive your Work

Receive your company docs securely.

Change in Auditor

 

Change in Auditor – Legal Process & Services in India

Introduction

In India, every company is required to appoint a statutory auditor to ensure the accuracy and fairness of its financial statements.
However, there may be situations where the company needs to change its auditor — either due to term expiry, resignation, disqualification, or removal.
The procedure for changing an auditor is governed by the Companies Act, 2013, and strict compliance with MCA requirements is essential to avoid penalties.

When a Change in Auditor is Required?

  • Completion of the current auditor’s term.

  • Resignation of the existing auditor.

  • Removal before the term ends.

  • Auditor’s disqualification under law.

  • Voluntary decision of the company to switch audit firms.

Legal Framework

  • Section 139 – Appointment of auditors.

  • Section 140 – Removal, resignation, and special provisions.

  • Relevant MCA Forms – ADT-1, ADT-2, ADT-3.

Types of Auditor Change

  1. Appointment after Term Expiry – Ordinary resolution passed at AGM.

  2. Resignation by Auditor – Auditor files ADT-3, company appoints new auditor.

  3. Removal Before Term Ends – Requires Central Government approval via ADT-2.