Form ADT-1

Form ADT-1 is filed by the company to intimate the ROC regarding the appointment of an auditor.

Filing of Form ADT-1

Before the initiation of the Companies Act 2013, a company auditor was considered essential to file Form 23B, immediately after receiving the appointment letter from the   company. E-form 23B has to be filed within 30 days from the receiving of appointment letter. With the establishment of Companies Act 2013, the procedure and responsibility of filing auditor appointment with the registrar of company is changed.

As per Section 139(1) of the companies’ act 2013, a company communicates auditor the appointment and simultaneously a notice of such appointment has to be filed with ROC in 15 days of the meeting. As per mention in the rules of the companies act that notice of the auditor appointment has to be filled in form ADT-1. Company   is responsible for filing ADT-1 form.

In the previous company act the time limit allowed was 30 days for filing form 23B, Now it has been changed in the new companies act 2013 it is 15 days from the date of the appointing  the auditor in the meeting

Exceptions to ADT-1

 Section 139(1) of the Companies Act 2013 explains the essential of filing the form ADT-1. After Company incorporation it is not obligatory to file form ADT-1 if first auditor is appointed for the   first year after incorporation. Theregulation of filing the form ADT-1 is mentioned in Section 139(1) of the Companies Act 2013.

Eligibility Criteria for ADT -1 Filing

Filing of Form ADT-1 is relevant for all types of companies that are listed or not listed or private or public except in the cases of the first auditor. While filing AOC-4, the individual is compulsory to intimate the SRN in Form ADT-1.  When ADT -1 is filed, then enter the SRN in that form.

Due Date

Form ADT-1 has to be filed with the ROC within 15 Days of the meeting after the appointment of the auditor. If the company’s Annual general meeting was held on 30th September, then Form ADT-1 has to be filed by 15th October.

Required Details of the Auditor

The details that have to be obtained from an Auditor are

• Category of Auditor (Individual or Firm)
• Income Tax permanent account number of auditor
• FRN/Membership Number of auditor
• Address of the Auditor
• Email ID of the Auditor
• Period of account for which appointed disclose the number of financial years.
• Date of Appointment and Date of AGM
• Tenure of the preceding appointments of the auditor or auditor’s firm or its member of the same company.
• Additional details for the casual vacancy
• SRN of ADT-3
• FRN /Membership number of the auditor who has leaved
• Date of the casual vacancy
• The reason for the casual vacancy

Required Documents for Filing ADT-1

The following documents have to be attached with Form ADT-1.

• Company’s Board resolution copy
• Auditor ‘s Written consent 
•  Certificate from  auditor stating that the individual is not disqualified from being appointed as an Auditor according to Section 141
• A copy of the intimation that is sent by the company to the auditor

Filing Fee for ADT-1

The filing fee for Form ADT-1 with theROC is given below.

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