Route 1: Resignation
The auditor resigns voluntarily before the end of their term.
- Outgoing auditor files ADT-3 within 30 days
- Board fills casual vacancy within 30 days
- Members ratify within 3 months and ADT-1 is filed
Change in Auditor
Change your statutory auditor - resignation, removal or casual vacancy.
Changing an auditor mid-term isn't a single filing. A resignation needs ADT-3 from the outgoing auditor plus ADT-1 for the new one. A removal before term needs special-resolution and Central Government approval via ADT-2. The right route depends on who is leaving and why.
Qualified CA / CS partners7-10 working daysBest for: Companies replacing their statutory auditor mid-term
Starting at
₹4,999
Auditor Change
Companies replacing their statutory auditor mid-term
ADT-3 resignation filing
Casual vacancy board & member approval
ADT-2 removal & CG approval route
New auditor ADT-1 appointment
Timeline
7-10 working days
What it is
Auditor Change, explained in plain English.
A change in auditor can happen three ways under the Companies Act 2013: the auditor resigns (Section 140(2)), the company removes the auditor before the term ends (Section 140(1)), or the existing auditor is simply not re-appointed at the AGM. A resignation requires the outgoing auditor to file Form ADT-3 within 30 days and the company to fill the casual vacancy. A removal before expiry of term is the hardest route - it needs a board resolution, prior Central Government approval in Form ADT-2, and a special resolution at a general meeting.
TL;DR
Resignation: outgoing auditor files ADT-3, you appoint a replacement and file ADT-1. Removal before term: ADT-2 to the Central Government plus a special resolution.
Key terms
The vocabulary you'll see on the portal.
ADT-3
The form a resigning auditor files within 30 days of resignation.
ADT-2
The application to the Central Government to remove an auditor before term.
Section 140
Governs removal, resignation and the non-reappointment of auditors.
Casual vacancy
A mid-term vacancy created by resignation, to be filled within 30 days.
Special resolution
A 75% members' resolution required to remove an auditor before term.
Routes & scenarios
Match the situation to the right fix.
Route 2: Removal before term
The company wants to remove the auditor before the five-year term ends.
- Board resolution proposing removal
- Form ADT-2 application to the Central Government
- Special resolution within 60 days of CG approval
Route 3: Non-reappointment at AGM
Simply not re-appointing the existing auditor at the AGM.
- Special notice where required under Section 140(4)
- Auditor's right to representation respected
- New auditor appointed and ADT-1 filed
The process
Auditor Change - from kickoff to confirmation.
01
Diagnose
We confirm whether this is a resignation, removal or non-reappointment and map the correct route.
02
Approve
We draft the board and member resolutions, and the ADT-2 application where removal needs CG approval.
03
File
ADT-3 / ADT-2 and the new auditor's ADT-1 are filed within their respective deadlines.
04
Confirm
We hand over all filed forms, SRNs and approvals for your records.
Documents required
What we'll need from you.
Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.
Resignation letter or removal proposal
Outgoing auditor details and reasons
New auditor consent & eligibility certificate
Board and member resolutions
Company CIN and details
Special notice / representation (if removal)
Audited accounts status confirmation
Auditor Change FAQ
Common questions, answered by partners.
Still unsure if Auditor Change is right for your case? Book a free 20-minute consult - a senior CA / CS will walk you through your specifics.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
Talk to a partner →Not freely. Removal before the term ends requires a board resolution, prior Central Government approval through Form ADT-2, and a special resolution at a general meeting. Non-reappointment at the AGM is far simpler.
Ready when you are
Let's get your Auditor Change sorted this week.
A senior CA / CS will get on a call with you, confirm scope and start the work - usually within 24 hours.