Form ADT-1 for intimating appointment of Auditors, under section 139(1) of the Companies Act, 2013, by the companies is available for e-filing on the MCA website www.mca.gov.inunder company forms download with effect from 20thOctober 2014. Pursuant to this, Stakeholders are requested to file formADT-1 as a separate e-form, and not as an attachment to the Form GNL-2.

New features/ Options of e-form ADT-1 introduced by Ministry today (20.10.2014) itself

  1. Provide whether company is falling under any class of Companies as per Section 139(2).
  2. Whether Joint Auditors have been appointed – Provide Whether joint auditors have been appointed. If yes is selected then provide the value for Number of auditor(s) appointed shall be greater than 1.

  3. Period of account for which appointed – Please mention the “From” and “To” date for the period for which auditor is appointed.

  4. Number of financial year(s) to which appointment relates – Please provide the Number of financial year(s) to which appointment relates.

  5. Whether the appointment of auditor is within the limits of twenty companies as specified in sub section 3(g) of section 141 – Please provide Whether the appointment of auditor is within the limits of twenty companies.

  6. Specify the tenure of previous appointment(s) of the auditor or auditor’s firm or its member in the same company in which audit was conducted or is functioning (excluding previous years having break of five or more years as specified in Rule 6) – Please provide the tenure of previous appointment(s) of the auditor or auditor’s firm or its member in the same company in which audit was conducted or is functioning in number of financial year(s). Please provide details as Person appointed as auditor, financial start date and financial end date of his tenure

7. Manadatory Attachments:

  • Copy of the intimation sent by company
  • Copy of written consent given by auditor;
  • Copy of resolution passed by the company;

NOTE:

  • The e-Form will be auto approved (STP).
  • Now it’s mandatory for the companies to attach the above mentioned documents with e-form ADT-1.
  • Its mandatory to mention Number of financial year(s) to which appointment relate.

Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES is a Company Secretary in Practice from Delhi and can be contacted at csdiveshgoyal@gmail.com, Mob: +91-8130757966)

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0 responses to “New features of e-form ADT-1 related to Auditors Appointment”

  1. Shubham Chauhan says:

    Q- Whether the appointment of auditor is within the limits of twenty companies as specified in sub section 3(g) of section 141–Yes or No?

    Query- As per the MCA notification dated-05/06/2015 the ceiling limit of appointment of auditor is now altered from 20 companies for small private companies and some others aslo. But the E-form ADT-1 is either not updated or may be many professionals do have same interpretation problem. Please suggest and clarify the same.

  2. Reema says:

    hello,
    In case of OPC what shall be the date of appointment of auditor to be mebtioned in ADT-1. As for OPC no AGM is held.. The company had got incorporated in 11/2015

  3. Nisha says:

    A company is incorporated in 13/03/2015. What matters are to be considered while filing ADT-1

    Query: To which year the books of accounts will ralates?

  4. sansip bhagat says:

    if an auditor is appointed as auditor for those companies in which rotation of audit is not falling then what to fill in ADT-1 “Specify the tenure of previous appointment(s) of the auditor or auditor’s firm or its member in the same company in which audit was conducted or is functioning (excluding previous years having break of five or more years as specified in Rule 6) Number of financial year(s)”

  5. BHAVNA GALLANI says:

    Auditors of the company other than companies specified in 139(2) can change the auditor of the company in next AGM instead of Continue With Same Auditor Till sixth AGM ?

  6. BHAVNA GALLANI says:

    Auditors of the company other than companies specified in 139(2)

  7. KRITIKA BHAMBRI says:

    WHAI IF MY FIRM IS AN AUDITOR IN A COMPANY FROM LAST 14 YEARS

  8. Nuhturim says:

    What’s the additional fees for ADT-1. I filed one ADT form today(28.10.2014) normal fees 200 plus additional fees 800.
    another ADT i filed with the same AGM date, for that normal fees came to 500 and additional fees came to 2000.
    Any one can explain.
    Thanks in advance.

  9. poonam jain says:

    if i am auditor of any company from 1.4.1996 to 31.3.2014 say for 18 years.
    there are only 10 rows in it. what to be filed in Specify the tenure of previous appointment(s) of the auditor or auditor’s firm or its member in the same company in which audit was conducted or is functioning (excluding previous years having break of five or more years as specified in Rule 6) – Please provide the tenure of previous appointment(s) of the auditor or auditor’s firm or its member in the same company in which audit was conducted or is functioning in number of financial year(s). Please provide details as Person appointed as auditor, financial start date and financial end date of his tenure

  10. rani says:

    if an auditor is appointed as auditor for those companies in which rotation of audit is not falling then what to fill in ADT-1 “Specify the tenure of previous appointment(s) of the auditor or auditor’s firm or its member in the same company in
    which audit was conducted or is functioning (excluding previous years having break of five or more years as specified
    in Rule 6)
    Number of financial year(s)”

  11. Sujeet says:

    What about those forms which are already filed in form GNL-2

  12. ramanan says:

    ADT 1 form was introduced on 20th october. Even if it is filed on the same day we end up paying 200% penalty. How reasonable is this ?
    The Institute has not taken up the matter of 20 audits. When do we expect the ceiling to be relaxed for small companies ?

  13. Nikhil says:

    If I appoint the Auditor for multiple financial years, say for 3 years then I won’t have to file the form ADT -1 for the next three years?? And if no, then what SRN number will I put in the Annual Filing statements i.e Form 23AC, ACA etc

    Please help me solve my query.

    nikhilgupta14@gmail.com

  14. Ajay Gupta says:

    Need a clarification on E-filing of ADT-1. Now from 20/10/14 Efiling of ADT-1 is available. As per Rules, form is to be filed within 15 days of appointment of Auditors, else additional fee is payable.

    In almost all the cases, auditors have been appointed in AGM on 30/09/2014, resulting information to be filed by 15/10/2014. Now with this form, if we file auditors appointment now in Eform, we have to pay additional fee.

  15. kunal kapoor says:

    1.what if already GLN 2 IS FILED WITH PAPER ADT1 ?

    2.A COMPANY PUT A NOTICE TO PASS RESOLUTION IN AGM. SOME HOW LATER SHARE HOLDERS DO NOT PASS IT .EG S.180 BORROWING POWERS .SHOULD MGT FOR NON RESOLUTION IS NECESSARY OR WE MAY IGNORE SO WHAT A NOTICE AS ISSUED ?

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