ROC & CORPORATE COMPLIANCE · INDIA
Changing a statutory auditor is not always a resignation followed by one replacement form. The end of a term, a casual vacancy and removal before expiry follow different routes. LIQUETAX can help organise the company's agreed preparation and filing work without pretending to act as the outgoing auditor or to guarantee regulatory approval.
CLEAR FEES. CLEAR DELIVERABLES.
Professional work, government charges and optional services. All set out in writing before we begin.
Change of Company Auditor
₹5,000Professional feeApplicable GST, government and third-party charges are extra.
Add the help your business needs
Custom quoteCore scope + agreed additional workOnly the additional work listed in your written quote is included.
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BUILT AROUND YOUR BUSINESS
Companies considering a replacement auditor, responding to a genuine resignation or planning a term-end decision. Government-company/CAG appointments and contested removals need their own route assessment.
Know the deliverables, documents and costs before work starts.
Identify missing or inconsistent information before submission.
Bring preparation, queries and follow-up into one agreed workflow.
Know what you need to provide and what happens at handover.
GET READY, ONE STEP AT A TIME
We’ll share an applicant-specific checklist after a short discussion. The exact records depend on your circumstances.
Before your first conversation
Organise your business facts and get a checklist to discuss with our team.
First, describe your business and the result you need. Next, organise the relevant facts without sharing private documents here. Finally, review your checklist with the team and agree the written scope before work starts.
Download the preparation guide (PDF)
Read the accessible guide →
FROM FIRST CONVERSATION TO HANDOVER
We prepare, coordinate and track the agreed work. You stay involved in the decisions that matter.
Review appointment history and the real reason for change.
Separate vacancy appointment, removal approval and auditor obligations.
Organise agreed notices, resolutions and applicable returns.
Record filing status and identify remaining dependencies.
For a non-CAG company, section 139(8) requires the Board to fill a casual vacancy within 30 days. If caused by resignation, the appointment also needs company approval at a general meeting within three months of the Board's recommendation. Other routes and each return have separate deadlines.
KNOW EXACTLY WHERE YOU STAND
The written engagement confirms your deliverables and costs before work starts.
ANSWERS BEFORE YOU BEGIN
Need help with your specific situation?
Talk to our teamSeparate the outgoing auditor's statement from filling the vacancy. Section 140(2) requires the resigning auditor to file the statement within 30 days; the company's replacement process has its own approvals and returns.
References: MCA: Companies Act e-book, auditor and director provisions · Gazette: revised ADT forms effective 14 July 2025
For a company outside the CAG appointment route, the Board fills the vacancy within 30 days. Where resignation caused it, the appointment also needs approval in a general meeting within three months of the Board's recommendation.
References: MCA: Companies Act e-book, auditor and director provisions
Section 140(1) requires prior Central Government approval and a special resolution, with a reasonable opportunity for the auditor to be heard. Assess the removal route before arranging the replacement.
References: MCA: Companies Act e-book, auditor and director provisions · Gazette: revised ADT forms effective 14 July 2025
ADT-1 concerns the company's appointment notification, ADT-2 the application for removal before term expiry, and ADT-3 the auditor's resignation statement. Their signatories, evidence and deadlines differ.
References: Gazette: revised ADT forms effective 14 July 2025
No. Statutory rotation applies to listed and prescribed classes, with distinctions between an individual auditor and an audit firm. Assess the company's class and appointment history rather than applying a universal replacement rule.
References: MCA: Companies Act with amendments
Not unless separately and expressly agreed with an appropriately qualified auditor. Corporate filing support does not represent an audit opinion, auditor consent or completed professional review.
THE DETAIL, WHEN YOU NEED IT
Changing a statutory auditor is not always a resignation followed by one replacement form. The end of a term, a casual vacancy and removal before expiry follow different routes. LIQUETAX can help organise the company's agreed preparation and filing work without pretending to act as the outgoing auditor or to guarantee regulatory approval.
Companies considering a replacement auditor, responding to a genuine resignation or planning a term-end decision. Government-company/CAG appointments and contested removals need their own route assessment.
| Question | What matters | Next step |
|---|---|---|
| Reason for change | Identify term expiry, applicable rotation, resignation, death or proposed removal. | Do not manufacture a resignation to avoid the safeguards for removal before the term ends. |
| Company class | Check whether CAG appointment provisions or rotation rules apply. | Mandatory rotation is not a universal requirement for every company or every five-year period. |
| Responsibility | Separate the company's returns from the outgoing auditor's statement. | ADT-1, ADT-2 and ADT-3 perform different functions and are not substitutes. |
| Continuity | Plan the new appointment and audit-record handover. | Changing the name on a form does not itself complete an audit or resolve disputed accounts. |
₹5,000. Professional fee. Applicable GST, government charges and agreed third-party costs are extra.
One specified service engagement. Confirm the applicant, deliverables and exclusions in writing before work starts.
Keep professional preparation charges, MCA filing/application fees, taxes and the incoming auditor's engagement fee separate. Contested removal and external representation require an explicit additional scope.
For a non-CAG company, section 139(8) requires the Board to fill a casual vacancy within 30 days. If caused by resignation, the appointment also needs company approval at a general meeting within three months of the Board's recommendation. Other routes and each return have separate deadlines.
LIQUETAX: Review appointment history and the real reason for change.
You: Supply original records and disclose disputes or missed deadlines.
LIQUETAX: Separate vacancy appointment, removal approval and auditor obligations.
You: Obtain genuine communications and make required company decisions.
LIQUETAX: Organise agreed notices, resolutions and applicable returns.
You: Ensure the proper company and auditor signatories approve their own records.
LIQUETAX: Record filing status and identify remaining dependencies.
You: Arrange audit cooperation and follow up unresolved approvals or records.
Source-checked educational guide. AI-assisted source research checked on . No named professional endorsement is claimed. Confirm current requirements for your facts before filing. Next review target: 2026-10-28.
DIN provisions in sections 153–158 and the amended auditor-appointment framework in section 139; historic annual-ratification wording is not current guidance.
Relevant official indexed passages read on 28 September 2026; the direct MCA download was unavailable. This is an educational source assessment, not a professional review of your company.
Sections 139(8), 140, 168 and 169 distinguish auditor vacancies/removal, director resignation and shareholder removal, with separate notices and safeguards.
Relevant official indexed passages read on 28 September 2026; the direct MCA download was unavailable. This is an educational source assessment, not a professional review of your company.
G.S.R. 359(E), 30 May 2025, substitutes ADT-1, ADT-2, ADT-3 and ADT-4; the forms distinguish appointment routes, removal approval and the auditor's resignation statement.
Official Gazette PDF downloaded and substantive English form pages 18–22 and 25–27 read on 28 September 2026. New form options do not themselves amend the statutory filing triggers.
Last updated: . This records the educational content date; it does not establish an individual professional review.
Disclaimer: this guide provides educational information and does not replace individual professional advice. Confirm your facts, current official requirements and written engagement before acting.
LET’S TAKE THE NEXT STEP
Let’s discuss your change of company auditor and prepare a scope that fits.
