Form ADT-1 filed before filing ADT-3

This query is : Resolved

Prakash Joshi (Querist)
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15 November 2022 There is a typical case and members advice is needed.
ABC Pvt Ltd appointed XYZ & Co, a CA firm as an auditor on Sep 20, 2022, in casual vacancy for the FY 2021-22. The auditors staff filed ADT1 immediately later on it was found that the outgoing auditor didn't file ADT3 and filed now only after his actt settled by the co.
Is there any violence of provisions of the Companies Act,2013/rules How can this irregularity be corrected! Can the auditor file a fresh adt1 with an attachment explaining the omission happened and request the ROC to withdraw the previous ADT-1.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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16 November 2022 Please check the resignation date in the form ADT-3 filed now. If that date precedes September 20, 2022, OK. Otherwise, course of action to be determined after verifying the underlying documents raised by the previous auditor, company and XYZ & Co.

Prakash Joshi

Prakash Joshi (Querist)
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30 January 2023 Dear Mr Bhaskaran, as under:

The facts are as under:
The current statutory auditors appointed in 2019 for 5years till FY 2023-24.
Later on they developed some differences. In 2021-22 after the AGM for 2020-21(AGM date 30/11/2021) the company appointed another auditor Y as its auditors for 5 years in place of existing auditor X without intimating him and by oversight some jr staff in the company filed ADT-1 on 20the June 22 for auditor Y.But auditor officially resigned on 20th Sep 2022 after the settlement of his account and thereafter filed ADT-30th Sep 2022.
Now the situation is that form ADT-1 for appointment of new auditor has been filed before (ie on 20th June,22) the filing of form ADT-3 on 30th Sep 22 for outgoing auditor. Is this a serious non-compliance if it is left as it is.

Can anyone suggest any way out to rectify this.

What if the company files another ADT-1 after 3oth Sep 22(say 10th oct) appointing auditor Y as auditor in casual vacancy to conduct the audit for FY 2021-22 and then re-appoints him auditor for 5 years in the AGM of 2022(the co has got extension from ROC to hold AGM till 30/12/2022c1c1c1

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