ARSS Infrastructure Projects Ltd has announced the appointment of A D V & Co. LLP as statutory auditors for its material subsidiary company, ARSS Damoh Hirapur Tolls Private Limited. The Board of Directors of the subsidiary company approved this appointment on March 10, 2026, to fill a casual vacancy arising from an auditor firm merger.

Subsidiary Auditor Appointment

The Board of Directors of ARSS Damoh Hirapur Tolls Private Limited appointed A D V & Co. LLP, Chartered Accountants (FRN: 003467N/N500463), as statutory auditors effective March 10, 2026. This appointment addresses a casual vacancy created by the merger of the existing statutory auditor firm with another entity. The appointment remains subject to approval by the subsidiary company's members in accordance with the Companies Act, 2013 provisions.

Auditor Profile and Services

A D V & Co. LLP is headquartered at 202 Jain Bhawan 18/12 WEA, Pusa Lane Karol Bagh, New Delhi-110005. The firm provides comprehensive services including audit and assurance, taxation, tax advisory, compliance, and assurance services. Their professional communications can be directed to advandcollp@gmail.com .

Regulatory Compliance Framework

The appointment follows all regulatory requirements under Regulation 30 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015. ARSS Infrastructure has provided detailed information as mandated under Part A, Para A of Schedule III of the SEBI Listing Regulations, 2015 and SEBI Circular No. HO/49/14/14(7)2025-CFD-POD2/1/3762/2026 dated January 30, 2026.

Background of Auditor Transition

The casual vacancy arose due to the merger of M/s M A R S & Associates, Chartered Accountants (FRN: 010484N), the subsidiary's previous statutory auditors, with A D V & Co. LLP. The Board of Directors of the material subsidiary company acknowledged this merger and appointed the new auditors on March 10, 2026. This corporate restructuring among audit firms necessitated the formal appointment process to ensure continuity of statutory audit services for the subsidiary.

Company Secretary and Compliance Officer Prakash Chhajer (FCS-8473) signed the regulatory intimation, ensuring proper disclosure to both BSE (Scrip Code: 533163) and NSE (Symbol: ARSSINFRA) on March 10, 2026.

ARSS Infrastructure Projects Limited has notified the stock exchanges regarding a merger involving its statutory auditors firm. The company informed both the Bombay Stock Exchange and National Stock Exchange of India about this corporate development on February 25, 2026.

Auditor Firm Merger Details

The company's statutory auditors, M A R S and Associates, have merged with A D V & Co. LLP. The merger involves two registered firms with specific identification numbers:

Regulatory Compliance

The intimation was made under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This regulation mandates listed companies to disclose material events and information that could impact investor decisions.

ARSS Infrastructure stated that the detailed disclosure as required under Regulation 30, read with SEBI Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024, will be submitted upon approval of the Board. This indicates that the company will provide comprehensive information about the auditor change once the Board formally approves the transition.

Company Communication

The official communication was signed by Prakash Chhajer, Company Secretary and Compliance Officer (FCS-8473), who digitally signed the document on February 25, 2026, at 18:24:20 +05'30'. The intimation was simultaneously sent to both major stock exchanges where the company's shares are listed.

Stock Exchange Listing Details

ARSS Infrastructure Projects Limited maintains its listing on both major Indian stock exchanges:

The merger of auditor firms represents a routine corporate governance matter that requires proper disclosure to maintain transparency with investors and regulatory authorities.