eForm ADT-1 Inform to the ROC by Company for appointment of Auditor

Information to the Registrar by Company for appointment of Auditor

The detailed Instruction note can be downloaded from MCA website, to help you file eForms with ease. This notes provides instructions to fill the eForm at field level and common instructions to fill all eForms. The document also includes important points to be noted for successful submission.

What is purpose of this eForm ADT-1?

eForm ADT- 1 as an intimation to the ROC by every company that appoints or reappoints an auditor after holding their Annual General Meeting (AGM). This form must be filed every year with the ROC after the conclusion of the AGM, and appointment or reappointment of the auditor.
Sec 139 (1) of the new Companies Act 2013 mandates this and this form has to be filed every year after the AGM in which the auditor was appointed or reappointed.

Rules Governing this eForm ADT-1

"eForm ADT-1 is required to be filed pursuant to Section 139 (1) and 140 of the Companies Act, 2013 and pursuant to rule 4(2) of the Companies (Audit and Auditors) Rules, 2014."

When appointment of auditors can happen?

Appointment of the auditor can happen for the following reasons:

• First auditor by Board of directors/members/C&AG
• Appointment/Re-appointment in AGM
• Auditor appointed in case of a casual vacancy
• Auditor appointed in case of non-reappointment/ removal of the previous auditor
• Appointment by the Tribunal
• Others

What is due date of filling eForm ADT-1 ?

The details regarding the auditor and his/her appointment or reappointment must be notified to the ROC, at least within 15 days of the appointment. Such notice must be filed through eForm ADT 1 that may be downloaded and filled through the MCA portal.

Please note that 15 days from the date of Appointment in case of other than IFSC company / 30 days from the date of appointment in case of IFSC company.

For example, if the company’s AGM was held on 30 September 2019, then Form ADT 1 has to be filed by 15 October 2019.

Moreover, All the companies are required to file Form ADT 1, be it a listed, unlisted, public, private, or any other company.

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When to File Form ADT-1?

IN CASE OF NEWLY INCORPORATED COMPANY:- Company has to file Form ADT-1 within 15 days from the date of first board meeting which is required to be held in within 30 days of incorporation in which auditor is appointed by the board of directors of the company.

IN OTHER CASES:- Form ADT-1 should be filed by the company with the registrar of companies within 15 days of the date of AGM in which Auditor was appointed or reappointed as the case may be. For example, if the company’s AGM was conducted on 30 September 2020, then the company should file Form ADT-1 by 15th October 2020.

In general, it is believed that Form ADT 1 does not need to be filed when the first auditor is appointed because, rule 4 (2) of Company Rules, 2014 states the Sec 139 (1) – appointment of auditors only and not the Sec 139 (6) – appointment of the first auditor. However, it is a good practice to file Form ADT 1 for the appointment of the first auditor too.

What are the Information required to file eForm ADT-1 appointment of auditor?

• Corporate Identification Number (CIN) of the company
• Nature of appointment
• Income Tax permanent account number of auditor or auditor’s firm
• Name of the auditor or auditor’s firm
• Membership Number of auditor or auditor’s firm’s registration number
• Address of the Auditor or auditor’s firm
• Period of account for which appointed
• Person vacated the office
• Membership number of auditor or Registration number of auditor’s firm who has vacated the office
• Reasons of the casual vacancy

1. Corporate Identification Number (CIN) of the company:

Enter the Valid CIN of the company. You may find CIN by entering existing registration number or name of the company on the MCA website.(www.mca.gov.in ). Also the Company should be in Active status. Please check the status in Master data of the company available at MCA site.

2. Pre-fill button

Click the Pre-fill button. On clicking the button, system shall automatically display the name, registered office address and email id.
In case there is any change in the email ID, you can enter the new valid email ID.

3. Whether company is falling under any class of companies as per section 139(2)?

Provide whether company is falling under any class of companies as per section 139(2)

4. Nature of appointment

Select the relevant nature of appointment from the below mentioned options:

• First auditor by Board of directors/members/C&AG
• Appointment/Re-appointment in AGM
• Auditor appointed in case of casual vacancy
• Auditor appointed in case of non-re-appointment/ removal of the previous auditor
• Auditor appointed by the Tribunal
• Others

5. 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.

6. Category of Auditor

Provide the Category of Auditor as “Individual” or “Auditor’s Firm”

7. Income Tax permanent account number of auditor or auditor’s firm

Provide the Income Tax PAN number for the auditor or auditor’s firm.

8. Name of the auditor or auditor’s firm

Provide the name of the auditor or auditor’s firm

9. Membership Number of auditor or auditor’s firm’s registration number

Provide the Membership Number of auditor or auditor’s firm’s registration number

10. Address of the Auditor or auditor’s firm

Provide the Address of the Auditor or auditor’s firm

11. Period of account for which appointed

Please mention the “From” and “To” date for the period for which auditor is appointed.

12. Number of financial year(s) to which appointment relates

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

13. 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.

14. 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.

15. Whether auditor(s) has been appointed in the annual general meeting (AGM)?

Please mention Whether auditor(s) has been appointed in the annual general meeting (AGM)

If yes, date of AGM: Please mention the date of AGM.

16. Date of appointment

Please mention the Date of appointment of auditor

17. Whether auditor is appointed due to casual vacancy in the office of auditor?

Please mention Whether auditor is appointed due to casual vacancy in the office of auditor

Specify the SRN of relevant form:
Please mention the ‘Approved’ SRN of form ADT-1/ 23B/ GNL-2 (as the case may be) associated with the CIN in case “Yes” is selected in field 7 (a).

Person vacated the office?
Please mention the Person vacated the office is Individual or Auditor’s firm.

Mention the membership number of auditor or Registration number of auditor’s firm who has vacated the office.
Mention the date of such vacancy
Reasons of the casual vacancy

18. To be digitally signed by

Declaration: Enter the resolution number and date of board resolution authorizing the signatory to sign and submit the eForm.

DSC: Ensure the eForm is digitally signed by the Director, Manager, CEO, CFO or Company Secretary. The person should have registered his DSC with MCA by using the following link: (www.mca.gov.in). If not already register, then please register before signing this form. Disqualified director should not be able to sign the form.

DIN or Income-tax PAN or Membership number:
• In case the person digitally signing the eForm is a Director - Enter the approved DIN.
• In case the person digitally signing the eForm is Manager, Chief Executive Officer (CEO) or Chief Financial Officer (CFO) - Enter valid income-tax PAN or approved DIN.
• In case of other than Section 8 company and the person digitally signing the eForm is Company Secretary - Enter valid membership number.
• In case of Section 8 company and the person digitally signing the eForm is Company Secretary - Enter valid membership number or Income-Tax PAN.

What are the Documents to be attache with this eForm ADT-1 ?

The following attachments are mandatory:

• Copy of written consent given by auditor;
• Copy of resolution passed by the board/company in case Nature of appointment is other than ‘Auditor appointed by the Tribunal’ or ‘Others’;
• Copy of the order of the Tribunal in case Nature of appointment is ‘Auditor appointed by the Tribunal’

Following attachments are optional:

• Copy of the intimation sent by company;
• Copy of the letter of appointment from C&AG
• Optional attachments, if any.

E-filing of eForm ADT-1

Form ADT 1 can be filed electronically and is available for download on the website of the Ministry of Corporate Affairs (MCA)
E-form has an auto-approve processing system.
Concerned Authority sends an acknowledgment email on the registered email ID on the successful registration of the E-form

You can follow below steps to file form ADT-1

1. Download form ADT1

Download form ADT-1 from MCA site. Please do not download from any other website as those forms may not be the recent updated one.

2. Fill up the required details with respect to Company & Auditor

Fill up all those details as asked for in the form. If you have collected above information then it will be easier for you to fill the form.

3. Attach Appointment letter, Consent Letter & Resolution

Attach scanned copies of appointment letter sent by the company, consent letter given by auditor, and certified copies of resolution for an appointment.

4. e-Sign Form with DSC

Sign form ADT-1 with authorized director’s valid digital signature certificate. Please remember company auditor is not required to sign the form.

5. Click on check and pre-scrutiny

Now in the last step, click on check and pre-scrutiny before uploading it to MCA site.

6. Upload Form

Go to MCA site and Upload your form after logging in to your account.

Fees payable

It is subject to changes in pursuance of the Act or any rule or regulation made or notification issued thereunder.

Processing Type: The eForm will be auto approved (STP).
Email: When an eForm is registered by the authority concerned, an acknowledgement of the same is sent to the user in the form of an email at the end of the day to the email id of the company.

1. Fee for filing e-Forms or documents in case of company have share capital

• 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

2. Fee for filing e-Forms or documents in case of company not have share capital
   Rupees 200 per document

Additional fee (Penalty) rules based on period of delays

• 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