When and who has to file form ADT1 – Auditor’s appointment as per companies act 2013

Earlier to companies act 2013, a company auditor was required to file form 23B after getting appointment letter from the company. E-form 23B was required to be filled within 30 days from the date of appointment.

After the introduction of companies act 2013, procedure and responsibility of filling auditor appointment with registrar of companies has changed.

As per section 139 (1) of new companies act 2013, company shall inform the auditor of his or its appointment and simultaneously a notice of such appointment has to be filled with registrar of companies within 15 days of the meeting in which the auditor is appointed. As prescribed in rules, such notice of auditor appointment has to be filled in form ADT1.

form ADT1 - to be filled in case of company auditor appointment

Please note down the changes here. As per the earlier companies act 1956, auditor was required to file form 23B with Rs 300 as filling fee with ROC. Now the responsibility of filling new form ADT1 has been sifted from auditor to company.

From financial year 2014-15 and onwards, company has to file form ADT1 after the appointment of auditor in its meeting.

Earlier allowed time limit of 30 days for filling form 23B has now been changed in new companies act 2013 to 15 days for filling of form ADT1 from the date of meeting in which auditor has been appointed.

If for a company, AGM was held on 30th September 2014 being the last date of holding AGM then form ADT1 is required to be filled within 15 days from 30th September 2014 if auditor has been appointed in that AGM.

Please remember filling of form ADT1 is not required for a first auditor i.e. company auditor appointed for the first year after its incorporation. Requirement of filling form ADT1 has been specified in section 139 (1) of companies act 2013, whereas, first auditor is appointed under section 139(6) of companies act 2013 where this provision of filling form ADT1 has not been specified.

Filling of form ADT1 is applicable to all type of companies whether listed or not listed or private or public except in the cases of first auditor.

While filing AOC-4, you are required to mention the SRN of Form ADT-1. If ADT-1 is filed then enter the SRN of that form.

In case of first auditor i.e. where auditor has been appointed but ADT-1 not filed being the first year of company incorporation or where intimation of appointment of auditor is not required under section 139(5)/ (6)/ (7) of the Companies Act, 2013, while processing AOC-4 you need to enter the SRN ‘Z99999999’.

9 thoughts on “When and who has to file form ADT1 – Auditor’s appointment as per companies act 2013

  1. Rajni

    what will be entered at the place of SRN of ADT-1 in first annual filing of the company. As ADT-1 was not required to be filed for first auditor. SRN for ADT-1 would not be available and it would show an error in prescrutiny.

    Reply
  2. M. L. Birjuka

    A Private Company could not file Form No. ADT-1 because of some misunderstanding between the company and the auditor after the AGM held on 30th September, 2014. Now more than 300 days has already elapsed. What steps the company has to take to have continued to audit its accounts by the same auditor Can the auditor audit the accounts of this company for the year ended 31st March, 2015. What possible penalty the company may have to pay in this case. Whether the only alternative left for the company is to approach the Company Law Board for granting condonation of delay in filing.

    I shall be grateful if a suggestive advice is e-mailed to me.

    Reply
    1. lata

      a private company incorporate in nov.2014 but could not appoint the 1st auditor because of some business issue .now more than 300 days has already elapsed. what step company has to take before appoint the next auditor for audit of companies books of account.what possible penalty the company may have to pay and what a procedure to inform ROC and whether the only alternative left for the company is to approach the company law board for granting condonation of delay in filling

      Reply
  3. Girish

    In AGM 2014, The auditor was appointed for 3 years instead of 5 years, and filed ADT-1, In the AGM of 2015 , ratification for appointment is done. Then what is the remedy

    Reply
  4. Ramana

    Dear sir,
    In last year we are appointed as auditor on 29.09.2014 in AGM for a consecutive period of Five years. After filing of ADT-1 my CA’s Firm was dissolved due to some problems. we want to know that whether we have to continue or file again ADT-1 in the place of old auditor appointment. kindly give me your valuable suggestion as early as possible.
    Thanking you,
    with regards,
    Ramana

    Reply
  5. Gitanjali Tiwari

    Just wanted to know if a company need to file Form ADT 1 again if there is a change in the name and registered office.

    Reply
  6. Raju Jain

    Hello,

    We have appointed an auditor in FY 2014-2015. The term is expired now. We would like to appoint a new auditor but to file ADT-1 form we need the SRN of last ADT-1 form filed. We are trying to contact the old auditor but he is not replying, not picking up the phone. In essence he is not cooperating. What should we do in that case?

    Reply
    1. YFB

      ADT-1 should have been filed by the company, not by the auditor. I think, you can raise a ticket at MCA site to get the SRN number.

      Reply

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