Sandeep Ahuja & Co.

Established in the year 1986, we are a leading chartered accountancy firm based in Delhi & NCR rendering comprehensive professional services which include statutory audit, internal audit, direct tax, transfer pricing, GST, bank audit, propriety audit, cost accounting, internal financial controls and risk advisory.

Tuesday, October 21, 2014

New E-Form ADT-1 for Intimation to MCA for Appointment of Auditor

MCA has introduced new e Form ADT-1 for appointment of auditor for filing w.e.f 20th Oct 2014.  Earlier ADT -1 was to be filed as an attachment with GNL -2 a general form for informing MCA where no specific form issued.  Now MCA has issued E- Form ADT-1. It is to be filed independently  like 23B used to be filed earlier.
The Form ADT – 1 has some new features like  details of joint auditors, Number of financial year(s) to which appointment relates, whether the appointment of auditor is within the limits of twenty companies as specified in section 141(3)(g) of the Companies Act, 2013. Many of the columns are same of Form 23B applicable earlier for the same purpose.
Further following documents are mandatory required to be attached with the Form ADT – 1, Copy of the intimation letter sent by Company to the auditor, Copy of written consent given by auditor & Copy of resolution passed by the Company. ( All the attachment has already given in earlier article on this issue )
Only Specimen of letter intimation by company to their auditors will be uploaded very soon.

For the companies who have already filed ADT-1 as an attachment with GNL-2 need not file again and Keep the SRN No. in record as MCA has not approved the forms filed and may ask for resubmission of the E-form ADT-1 in lieu of GNL-2 already submitted under same SRN Number.

4 comments:

  1. Dear Sir,

    Understand that the new E-form ADT-1 needs to be filed independently and there is no need to file GNL-2. Can you please advise as to what should be the SRN No. in the form ADT1 when the previous auditor has not filed ADT3?

    Regards,
    Pavan

    ReplyDelete
  2. Dear Sir,
    Please tell me whether ADT 1 is Required to file with roc in case of ratification of auditor.

    ReplyDelete
    Replies
    1. ADT -1 is to be filed under Companies ACt 2013 once for Five years or the period of appointment andin later years only ratification is required and for the balance term of ADT -1 filed earlier new ADT-1 is NOT required to be filed.

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