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Change of Statutory Auditor (Form ADT-1)

Change of statutory auditor — appointment of new auditor / removal of existing / casual vacancy. Form ADT-1 filing with ROC + board / AGM resolution.

15–30 days delivery
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50% upfront, 50% on delivery

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Transparent 3-tier pricing

Pick the speed and depth that matches your need. Same quality, same CA team — only the timeline changes.

starter

3,9995,999

Timeline: 15–30 days

1 auditor change (1 form ADT-1)
AGM / EGM resolution + appointment letter
ADT-1 filing with ROC
Letter to outgoing auditor (if needed)
New auditor consent + certificate
Staggered exit compliance
MOST POPULAR

standard

6,9999,999

Timeline: 15–30 days

Auditor change + casual vacancy / removal
AGM / EGM + appointment + ADT-1
Letter to outgoing auditor (if removal)
New auditor consent + certificate
Staggered exit (Section 139) compliance
ROC follow-up + 1-yr support

pro

12,99917,999

Timeline: 15–30 days

Multi-entity / multi-FY auditor change
AGM / EGM + appointment + ADT-1 + legal
Outgoing auditor coordination + NOC
New auditor consent + certificate + audit plan
Staggered exit + handover + 1-yr support

Govt. fees + taxes extra (where applicable). 50% on delivery. 7-day money-back SLA.

How it works

Day 1-3

Identify new auditor

Identify new CA firm. Obtain consent + eligibility certificate from them.

Day 3-10

Board + AGM / EGM

Convene Board + AGM / EGM. Pass ordinary resolution for appointment / special resolution for removal. Notify outgoing auditor (if removal).

Day 10-20

ADT-1 filing

File ADT-1 with ROC within 15 days of AGM. Pay ROC fees (₹200–₹600).

Day 20-30

ROC approval + handover

ROC processes ADT-1. New auditor takes charge. Outgoing auditor hands over records.

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Documents required

New auditor consent + eligibility certificate (Section 141)
PAN + GST + ICAI firm registration number of new auditor
Board + AGM / EGM resolution (we draft)
Notice to outgoing auditor (if removal, Section 140(2))
Existing appointment letter + tenure details

Why CorporateWalla®?

Staggered exit (5-year term)

Under Section 139(2), an individual auditor can serve 1 term of 5 years. An audit firm can serve 2 terms of 5 years each (max 10 years). After that, mandatory rotation.

ADT-1 mandatory

ADT-1 (intimation of appointment) must be filed with the ROC within 15 days of the AGM. Penalty for late filing: ₹300/day.

Casual vacancy

If an auditor resigns mid-term, the board can fill the casual vacancy. The new auditor holds office until the next AGM.

Removal

Removal of an auditor (before term ends) requires special resolution + 14 days' prior notice to the auditor + opportunity to be heard.

Frequently asked questions

15–30 days typically. Process: identify new auditor → Board + AGM / EGM → ADT-1 filing → ROC approval.

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Change of Auditor in major cities

Pan-India coverage — we serve 13+ Tier-1 cities and growing

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