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.
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’.