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ADT-1 Information to the Registrar by Company for Appointment of Auditor
ADT-1 Information to the Registrar by Company for Appointment of Auditor
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ADT-1 Information to the Registrar by Company for Appointment of Auditor. Sections and Provisions ADT-1 is required to be filed under Sections 139 and 140 of the Companies Act, 2013, and under Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014. The Relevant provisions of the Companies Act: Section 139: (1) Subject to the provisions of this Chapter, every company shall, at the first annual general meeting, appoint an individual or a firm as an auditor who shall hold office from the conclusion of that meeting till the conclusion of its sixth annual general meeting and thereafter till the conclusion of every sixth meeting and the manner and procedure of selection of auditors by the members of the company at such meeting shall be such as may be prescribed: Provided that the company shall place the matter relating to such appointment for ratification by members at every annual general meeting: Provided further that before such appointment is made, the written consent of the auditor to such appointment, and a certificate from him or it that the appointment, if made, shall be by the conditions as may be prescribed, shall be obtained from the auditor: Provided also that the certificate shall also indicate whether the auditor satisfies the criteria provided in section 141. Provided also that the company shall inform the auditor concerned about his or their appointment and file a notice of such appointment with the Registrar within fifteen days of the meeting in which the auditor is appointed. Explanation: For this Chapter, “appointment” includes reappointment. Relevant Rules Rule 4(2): Conditions for appointment and notice to Registrar. (1) The auditor appointed under rule 3 shall submit a certificate that – (a) the individual or the firm is eligible for appointment and is not disqualified for appointment under the Act, the Chartered Accountants Act, 1949 and the rules or regulations made thereunder. (b) the proposed appointment is as per the term provided under the Act. (c) the proposed appointment is within the limits laid down by or under the authority of the Act. (d) the list of proceedings against the auditor or audit firm or any partner of the audit firm pending concerning professional matters of conduct, as disclosed in the certificate, is true and correct. (2) The notice to the Registrar about the appointment of an auditor under the fourth proviso to sub-section (1) of section 139 shall be in Form ADT-1. Purpose On appointment/ reappointment of an auditor at the annual general meeting, the company shall file a notice of such appointment/reappointment with the Registrar within fifteen days of the meeting in which the auditor is appointed/reappointed. Key Information: The Form is available on the MCA version 2. ADT-1 form shall be processed in STP mode. Documents Required: The following attachments are mandatory: Copy of written consent given by the auditor. Copy of resolution passed by the board/company in case the Nature of appointment is other than ‘Auditor appointed by the Tribunal’ or ‘Others’. Copy of the order of the Tribunal in case the Nature of appointment is ‘Auditor appointed by the Tribunal’. The following attachments are mandatory: Copy of the intimation sent by the company. Copy of the letter of appointment from C&AG Optional attachments, if any. Timeline ADT-1 shall be filed with the Registrar within fifteen days of the meeting in which the auditor is appointed/reappointed. Fees Nominal Share Capital Fee applicable Less than 1,00,000 Rupees 200 per document 1,00,000 to 4,99,999 Rupees 300 per document 5,00,000 to 24,99,999 Rupees 400 per document 25,00,000 to 99,99,999 Rupees 500 per document 1,00,00,000 or more Rupees 600 per document Additional Fees Fees Period of delays All forms Up to 30 days 2 times of normal fees More than 30 days and up to 60 days 4 times of normal fees More than 60 days and up to 90 days 6 times of normal fees More than 90 days and up to 180 days 10 times of normal fees More than 180 days 12 times of normal fees Key Considerations It is compulsory to file Form ADT-1 for the appointment of auditors; however, it is optional for the appointment of the first auditor. While filing in ADT-1 We Should Always Consider the Tenure of Casual Vacancy as well to reckon the maximum limits. MCA Help-Kit
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Start Your Business
Private Limited Registration
Public Company Registration
OPC Pvt Ltd Registration
LLP Firm Registration
Section 8 Company Registration
Nidhi Company Registration
Insurance Company Registration
NBFC Company Registration
Producer Company Registration
Foreign Subsidiary Registration
Foreign Branch Office
Foreign Liaison Office
Foreign Project Office
Overseas Company Registration
Proprietorship Firm Registration
Partnership Firm Registration
Grow Your Business
GST Registration
MSME Registration(UDYAM)
Shop & Establishment Registration
Startup India Registration
ESI/PF Registration
IEC Code (Import Export)
Startup Consultation
Appoint Virtual CFO
Angel Funding/ VCs
Virtual Office Service
Due Diligence of Company
Business Development
Protect Your Business
Trademark Registration
Trademark Objection
Trademark Hearing
Trademark Opposition
Trademark Infringement
Trademark Renewal
Trademark Assignment
Trademark Withdrawal
Trademark Monitoring
Logo Design Service
Copyright Registration
Patent Registration
Exit Your Business
Close Company
Fast Track
Close LLP
Close Firm
GST Cancellation
Change Services
Change Company Name
Change LLP Name
Change Company Object
Change LLP Object
Increase Authorised Capital
Increase Paid-up Capital
Increase LLP Capital
Transfer of Shares
Alteration in MoA & AoA
Resignation of Auditor
Appointment of Director
Resignation of Director
Change in Designation of Director
Shifting Registered Office of Company
Shifting Registered Office of LLP
Dormant Status of Company
Mandatory Compliances
Appoinment of Auditor
Annual Filings of Company
Annual Filings of LLP
Annual DIN/DPIN KYC
Annual Return of Deposits
Half Yearly MSME Return
Statutory Registers & Minutes
XBRL Filing of Companies
eStamping of Share Certificates
Dematerialisation of Shares
RBI FEMA Compliance
GST Returns Filing
ESI-EPF Returns Filing
TDS Returns Filing
Change in Structure
Proprietorship to OPC
OPC to Private Limited
Private Limited to OPC
LLP to Private Limited
Private Limited to LLP
Partnership Firm to LLP
Private Limited to Public Company
Public Company to Private Limited
Trust/Society to Section 8 Company
Existing Company to Section 8
Existing Section 8 to Company
Services
Accounting & Book Keeping
GST Compliance
Valuation Services
Corporate Litigation
Company Law Advisory
Services For Banks
Drafting & Vetting Services
Startups Funding
Business Loans
Get in Touch
NBFC
NBFC Company Registration
NBFC Micro-Finance Registration
NBFC P2P Lending Registration
NBFC Core Investment Company
NBFC ROC Compliance
NBFC RBI Compliance
NBFC License Restoration
NBFC Business Plan
NBFC Acquisition
NBFC Consultancy
NBFC Compliance Calendar
NBFC Independent Director
ISO
ISO 9001:2015
ISO 14001:2015
ISO 13485:2016
OHSAS 18001:2007
HACCP Certification
CE Marking
GMP Certification
CMMI Level 3 Certification
ISO 22000:2005
ISO 27001:2013
FSSAI
FSSAI Registration
FSSAI State License
FSSAI Central License
FSSAI Registration Renewal
FSSAI License Renewal
FSSAI Returns Filing
FSSAI Compliances
FSSAI Consultancy
ITR
Salaried Person
Firms/LLPs
Companies
NGOs
Income Tax Notice
Income Tax Planning
Income Tax Litigation
Charity
Section 8 Company
Trust Registration
Society Registration
80G & 12A Registration
FCRA Registration
NITI Ayog Registration
CSR-1 Registration
CSR 2 Report
CSR Services
NGO Consultancy
NGO Handholding
Govt Grants Support
Partnership
Angel Investors
Venture Capitalists
Co-Working Spaces
Banks and NBFCs
Incubation Centres
Government Wings
Institutional Bodies
Software Companies
CA/CS/CMA/Lawyers
Press & Media Houses
Overseas Ventures
Other Startup Enablers
Contact Us