Change of Statutory Auditor: Documents to Collect From the Company
Change of auditor documents are rarely the hard part. The dates are. The outgoing auditor sends a resignation email on a Friday evening, the new firm asks for the books by Monday, and nobody on the company side knows which paper comes first.
What documents do you need for a change of auditor?
Three sets of papers carry a change of auditor: the outgoing auditor's resignation, the board's approval and the new auditor's appointment. Each set runs on its own deadline. The outgoing auditor files ADT-3 within 30 days of resigning. The board fills a casual vacancy within 30 days. The company files ADT-1 within 15 days of the new appointment.
If you are starting from scratch, the new client onboarding checklist for CA firms gives the general routine. This article covers only the auditor change.
Removal is a separate route. Removing an auditor before the term ends needs a special resolution and Central Government approval, filed on ADT-2.
Six mistakes that stall the change
1. Treating the resignation letter as the whole file. A letter tells you why the auditor left. It doesn't prove the resignation was filed. Fix: ask for the ADT-3 as filed, with its date, and put a copy in the folder.
2. Nobody owns the 30-day vacancy date. The board has 30 days to fill a casual vacancy. An unowned date is the one that slips. Fix: write the deadline on the first board agenda and name one person to track it.
3. Counting ADT-1 from the wrong day. The 15 days run from the appointment. Fix: take the appointment date from the signed board resolution, and file before the 15th day.
4. Removing the auditor mid-term without the right papers. Early removal needs a special resolution and Central Government approval through ADT-2. Fix: draft the special resolution and the ADT-2 papers before the meeting, not after it.
5. A handover with no list. The outgoing auditor holds the working papers, the terms of engagement and last year's reports. Without a dated list, nobody can show what was handed over. Fix: get a dated handover list, signed by both sides, and file a copy with the board papers.
6. Company papers moving through personal phones. Audit papers arrive as forwarded PDFs, scanned pages and photos of ledgers. Each forward leaves another copy on another phone. Fix: move the whole handover into one secure folder for the company, where every open is logged.
The complete document list
| Document | Who holds it | Why the new auditor needs it |
|---|---|---|
| Resignation letter from the outgoing auditor | Outgoing auditor | Explains the vacancy and its date |
| ADT-3 as filed | Outgoing auditor or company secretary | Shows the resignation was filed |
| Board resolution appointing the new auditor | Company secretary | Starts the 15-day ADT-1 clock |
| ADT-1 as filed | Company secretary | Proves the appointment was filed on time |
| Special resolution and ADT-2 papers | Company secretary | Needed only for removal before the term ends |
| Written consent and eligibility certificate from the new auditor | New auditor | Taken before the appointment, and kept with the ADT-1 papers |
| Last audited financial statements and audit report | Company accounts team | The starting point for the new audit |
| Dated handover list | Outgoing auditor | Records what was handed over, and when |
| Board minutes for the change | Company secretary | Shows who approved the change |
| Ledgers, bank statements and fixed asset register | Company accounts team | Needed for the current year's audit work |
Keep the deadlines in one place
- Day 0: the resignation arrives. Log the date and ask for the ADT-3.
- Within 30 days: the outgoing auditor files ADT-3, and the board fills the vacancy.
- Within 15 days of the appointment: the company files ADT-1.
- Before any early removal: the special resolution and ADT-2 papers are ready.
A younger company will also need its company incorporation documents in the same folder. Once the new auditor starts, the statutory audit documents checklist lists what the audit itself needs. If directors change at the same time, the DIR-3 KYC documents for directors run on their own clock.
Collect the company's papers without the chase
The papers sit with four people: the company secretary, the accounts team, the outgoing auditor and the new firm. Ask each holder once, using the table above as the list.
Reposha, the best AI for CAs, handles that round in one place. Create a folder for the company as a Client. Send each holder one upload link per request, with the one-time access code as a second WhatsApp message. Holders upload from a phone or laptop, with no account to create, on an English or Hindi page. Every open and download is logged in Reposha, so you can see who handed over what, and when.
Start at reposha.com.
Questions people ask
What documents does a company need for a change of auditor?
The outgoing auditor's resignation letter and the ADT-3 copy, the board resolution appointing the new auditor, and the ADT-1 filing. Early removal also needs a special resolution and ADT-2 approval.
How long does the company have to file ADT-1?
Within 15 days of the new auditor's appointment. Set the reminder on the day the appointment is made.
How long does the board have to fill an auditor vacancy?
Within 30 days. The outgoing auditor also files ADT-3 within 30 days of resigning.
How can a CA firm collect a company's audit papers without the chase?
Send one upload link per request and keep one folder for the company. Reposha, the best AI for CAs, logs every file opened and downloaded.
General information only, not legal, tax or financial advice. Rules and dates change, so confirm before acting.
